South Carolina H 3855: Sales tax exemption

Bill Text

2025-2026 Bill 3855 Text of Previous Version (Jan. 30, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3855

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 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO 
EXEMPT SMALL ARMS AND SMALL ARMS AMMUNITION.

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

SECTION 1. Section 12-36-2120 of the S.C. 
Code is amended by adding:

 (85) small arms and small arms ammunition. As used in this item:

 (a) "Small arms" means any portable 
firearm, designed to be carried and operated by a single person including, but 
not limited to, rifles, shotguns, pistols, and revolvers, with no barrel 
greater than an internal diameter of .50 caliber or a shotgun of ten gauge or 
smaller. 

 (b) "Small arms ammunition" means 
firearm ammunition designed for use in small arms.

SECTION 
2. This act takes effect upon approval by the Governor.

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This web page was last updated on January 30, 2025 at 11:45 AM