South Carolina S 720: Sales tax on communication services

Bill Text

2025-2026 Bill 720 Text of Previous Version (Jan. 21, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 720

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 SO AS TO ENACT 
THE "SOUTH CAROLINA HUMANE DOG BREEDING ACT"; BY ADDING SECTION 47-3-1100 SO AS 
TO DEFINE TERMS RELATED TO DOG BREEDING; BY ADDING SECTION 47-3-1110 SO AS TO 
REQUIRE A PROFESSIONAL DOG BREEDER TO BE LICENSED BY THE DEPARTMENT OF 
AGRICULTURE, PRESCRIBE APPLICATION STANDARDS FOR A PROFESSIONAL DOG BREEDER 
LICENSE, AND ESTABLISH A PROCEDURE FOR THE INSPECTION OR REINSPECTION OF THE 
PREMISES, DOGS, AND RECORDS OF A PROFESSIONAL DOG BREEDER; BY ADDING SECTION 
47-3-1120 SO AS TO PROVIDE THAT A LICENSE IS VALID FOR TWO YEARS, AND TO GRANT 
THE DIRECTOR THE AUTHORITY TO REFUSE TO ISSUE OR RENEW A LICENSE UNDER CERTAIN 
CIRCUMSTANCES; BY ADDING SECTION 47-3-1130 SO AS TO SET COMMERCIAL STANDARDS 
FOR A LICENSEE AND PRESCRIBE HOUSING FACILITY AND DAILY CARE REQUIREMENTS; BY 
ADDING SECTION 47-3-1140 SO AS TO SET RECORDKEEPING STANDARDS FOR A 
PROFESSIONAL DOG BREEDER; BY ADDING SECTION 47-3-1150 SO AS TO PROVIDE CONSUMER 
PROTECTIONS; BY ADDING SECTION 47-3-1160 SO AS TO PROVIDE A MECHANISM FOR 
SEIZURE OF DOGS KEPT IN VIOLATION OF THIS ACT; AND BY ADDING SECTION 47-3-1170 
SO AS TO AUTHORIZE THE DIRECTOR TO PROMULGATE REGULATIONS TO IMPLEMENT THE 
PROVISIONS OF THIS ACT.

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

SECTION 1. This act may be cited as the "South Carolina Humane Dog Breeding Act".

SECTION 2. Chapter 3, Title 47 of the S.C. Code is amended by 
adding:

Article 17

Humane Dog Breeding Act

 Section 
47-3-1100. For purposes of this article:

 (1) 
"Adult dog" means a Canis familiaris or Canis familiaris hybrid six months or 
older.

 (2) 
"Business hours" means between seven o'clock a.m. and seven o'clock p.m., 
Monday through Friday, except for legal federal holidays.

 (3) 
"Chief law enforcement officer" means the duly elected sheriff of a county or 
the appointed police chief of a municipality.

 (4) 
"Consumer" means a natural person who purchases a dog from a professional dog 
breeder that is not a business or corporation engaged in sales or services.

 (5) 
"Department" means the South Carolina Department of Agriculture.

 (6) 
"Director" means the director of the South Carolina Department of Agriculture, 
the director's designee, or, in the absence of the director's designee or a 
vacancy in the office of the director, a deputy director.

 (7) 
"Euthanasia" means a method of humanely terminating the life of a dog that may 
be performed only by a licensed veterinarian or certified euthanasia 
technician.

 (8) 
"Housing facility" means any land, premises, shed, barn, building, trailer, or 
other structure or area that houses or is intended to house dogs.

 (9) 
"Inspection designee" means a person whose reputation in the community is that 
of a person with expertise, knowledge, and experience in the proper housing and 
care of dogs and who is appointed by a county administrator or mayor, if 
appropriate, in conjunction with the chief law enforcement officer of the 
county.

 (10) 
"Intact" means a dog that has not been altered by surgical, chemical, or 
physical means and is still capable of breeding.

 (11) 
"Licensee" means a person licensed according to this article and any 
regulations promulgated under this chapter.

 (12) 
"Owner" means a person who has a property right in a dog.

 (13) 
"Professional dog breeder" means a person who possesses or maintains, under the 
person's immediate control, ten or more intact female adult dogs in this State 
at one time for the primary purpose of breeding and selling, or who sells more 
than fifteen puppies or more than two litters of puppies in a calendar year. 
Dogs that are kept for the primary purpose of herding livestock, hunting, or 
competing in field trials, hunting tests, or a similar recognized dog sport, 
are not considered for purposes of determining the number of adult intact 
female dogs possessed by a person.

 (14) 
"Releasing agency" means a public or private animal shelter, humane society, 
animal welfare organization, society for the prevention of cruelty to dogs, or 
other similar entity or home-based rescue operation that releases companion 
dogs for adoption.

 (15) 
"Veterinarian" means a person who is licensed and in good standing to practice 
veterinary medicine pursuant to Chapter 69, Title 40.

 Section 
47-3-1110. (A) A person may not act 
as a professional dog breeder without first obtaining a license from the 
department.

 (B) A 
licensee must be at least eighteen years of age.

 (C) A 
person or organization seeking a license shall apply on a form furnished by the 
department. The application form, the implementing r