South Carolina S 266: Medical Equipment

Bill Text

2025-2026 Bill 266 Text of Previous Version (Jan. 28, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 266

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 EXEMPTIONS FROM SALES TAX, SO AS TO REMOVE THE 
REQUIREMENT THAT THE SELLING PROVIDER HAVE THEIR PRINCIPAL PLACE OF BUSINESS IN 
SOUTH CAROLINA.

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

SECTION 1. Section 12-36-2120(74) of the S.C. Code is amended to 
read:

 (74) durable medical equipment and 
related supplies:

 (a) 
as defined under federal and state Medicaid and Medicare laws;

 (b) 
which is paid directly by funds of this State or the United States under the 
Medicaid or Medicare programs, where state or federal law or regulation 
authorizing the payment prohibits the payment of the sale or use tax; and

 (c) 
sold by a provider who holds a South Carolina retail sales license and whose principal place of business is located in this State;

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

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This web page was last updated on January 28, 2025 at 12:21 PM