South Carolina H 4619: Small Business Sales Tax Exemption

Bill Text

2025-2026 Bill 4619 Text of Previous Version (Dec. 17, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 4619

Indicates Matter Stricken
Indicates New Matter

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

House: White

Attorney: Allen

Drafting Assistant: Newboult

Date: November 25, 2025

DOC. ID.: /LEGISLATIVE 
COUNCIL/SA/DRAFTS/LC-0435SA26/LC-0435SA26.DOCX

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 
PROVIDE A SALES TAX EXEMPTION FOR CERTAIN SALES FROM A SMALL BUSINESS.

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) sales made at a small business located in this State during one 
month each year of the small business's choosing. For purposes of this item, 
"small business" has the same meaning as defined by the Small Business 
Administration and the North American Industry Classification System (NAICS). 
Each year a small business shall inform the department of which month it has 
chosen for its sales tax holiday by October first of the previous year.

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

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This web page was last updated on December 17, 2025 at 12:57 PM