South Carolina S 9: AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 38-71-380 SO AS TO PROVIDE THAT THE OPTIONAL INTOXICANTS AND NARCOTICS EXCLUSION PROVISION CONTAINED IN CERTAIN INSURANCE POLICIES THAT REQUIRE THE REPLICATION OF EXACT LANGUAGE AS PROVIDED IN SECTION 38-71-370 DOES NOT APPLY TO A MEDICAL EXPENSE POLICY, AND TO DEFINE MEDICAL EXPENSE POLICY. - ratified title

Bill Text

2025-2026 Bill 9 Text of Previous Version (Dec. 11, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 9

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING 
SECTION 12-36-90(2), RELATING TO "GROSS PROCEEDS OF SALES", SO AS TO EXCLUDE 
FEES OR CHARGES IMPOSED BY A FUNERAL HOME OR UNDERTAKER FOR THE USE OF ITS 
EQUIPMENT IN ITS PROVISION OF BURIAL OR GRAVESIDE SERVICES.

Be it enacted by the 
General Assembly of the State of South Carolina:

SECTION 1. Section 12-36-90(2) of the S.C. Code is amended to 
read:

 (2) The term does not include:

 (a) 
a cash discount allowed and taken on sales;

 (b) 
the sales price of property returned by customers when the full sales price is 
refunded in cash or by credit;

 (c) 
the value allowed for secondhand property transferred to the vendor as a 
trade-in;

 (d) 
the amount of any tax imposed by the United States with respect to retail 
sales, whether imposed upon the retailer or the consumer, except for 
manufacturers or importers excise taxes;

 (e) 
a motor vehicle operated with a dealer, transporter, or manufacturer, or 
education license plate and used in accordance with the provisions of Section 
56-3-2320 or 56-3-2330;

 (f) 
that portion of a charge taxed under Section 12-36-910(B)(3) or 
12-36-1310(B)(3) attributable to the cost set by statute for a governmental 
license or permit;

 (g) 
fees imposed on the sale of motor oil, new tires, lead-acid batteries, and 
white goods pursuant to Article 1, Chapter 96 of Title 44, including the 
refundable deposit when a lead-acid battery core is not returned to a retailer;

 (h) 
the sales price, not including sales tax, of property on sales which are 
actually charged off as bad debts or uncollectible accounts for state income 
tax purposes. A taxpayer who pays the tax on the unpaid balance of an account 
which has been found to be worthless and is actually charged off for state 
income tax purposes may take a deduction for the sales price charged off as a 
bad debt or uncollectible account on a return filed pursuant to this chapter, 
except that if an amount charged off is later paid in whole or in part to the 
taxpayer, the amount paid must be included in the first return filed after the 
collection and the tax paid. The deduction allowed by this provision must be 
taken within one year of the month the amount was determined to be a bad debt 
or uncollectible account;

 (i) 
interest, fees, or charges however described, imposed on a customer for late 
payment of a bill for electricity or natural gas, or both, whether or not sales 
tax is required to be paid on the underlying electricity or natural gas bill;

 (j) 
the environmental surcharge imposed pursuant to Section 44-56-450;

 (k) 
the alcoholic liquor by the drink excise tax imposed by Section 12-33-245;

 (l) 
amounts received from a buydown. For purposes of this subitem, "buydown" means 
an agreement between a retailer and a manufacturer or wholesaler in which the 
retailer receives a payment from the manufacturer or wholesaler that requires 
the retailer to reduce the sales price of the manufacturer's or wholesaler's 
product to the retail purchaser. This subitem does not apply to amounts 
received by a retailer from a retail sales transaction in which a retail 
purchaser uses a manufacturer's or wholesaler's coupon.;

 (m) fees or charges imposed by a 
funeral home or undertaker for the use of its equipment in its provision of 
burial or graveside services. For purposes of this subitem, "equipment" 
includes, but is not limited to, awnings, canopies, tents, artificial turf, podiums, 
chairs, audio equipment, and lowering mechanisms.

SECTION 2. This act takes effect upon approval 
by the Governor. For any open period in which the sales tax has been charged in 
contradiction to Section 12-36-90(2)(m) as added by this act, the taxpayer may 
apply to the Department of Revenue for a refund of any such tax paid.

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