South Carolina H 5093: Gross proceeds

Bill Text

2025-2026 Bill 5093 Text of Previous Version (May. 14, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 5093

Indicates Matter Stricken
Indicates New Matter

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

Indicates Matter Stricken

Indicates New Matter

Conference Report Adopted - Not Printed

May 14, 2026

H. 5093

Introduced by Reps. Caskey, Bannister, Long, 
Lawson, C. Mitchell and Yow 

S. Printed 5/14/26--H.

Read the first time February 4, 2026

________

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING 
SECTION 12-36-90, RELATING TO THE DEFINITION OF GROSS PROCEEDS OF SALES, SO AS 
TO EXCLUDE AMOUNTS PAID BY STATE AND LOCAL GOVERNMENTS FOR THE EMERGENCY 
SERVICES IP NETWORK; BY AMENDING SECTION 12 21 2420, RELATING TO ADMISSIONS 
TAX, SO AS TO EXEMPT ADMISSIONS CHARGED BY CERTAIN LOCAL CHAMBERS OF COMMERCE; 
AND BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION ON 
CERTAIN COMPUTER EQUIPMENT, SO AS TO EXTEND THE EXEMPTION TO CERTAIN RELATED PERSONS 
OF THE TAXPAYER.

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 by 
adding:

 (m) amounts paid for contracts for 
services entered into by the State or political subdivisions thereof, for 
Emergency Services IP Network, also known as ESInet, in support of Next Generation 
911 in South Carolina.

SECTION 2. Section 12-21-2420 of the S.C. Code is amended by 
adding:

 (18) on admissions charged by local 
chambers of commerce qualified under 501(c)(6) by the Internal Revenue Service, 
which are not organized for profit, and no part of whose earnings inure to the 
benefit of any private shareholder or individual.

SECTION 3. Section 12-36-2120(79) of the S.C. Code is amended to 
read:

 (79)(H) For purposes of this item, "taxpayer" includes a person who 
bears a relationship to the taxpayer as described in Section 267(b) of the 
Internal Revenue Code.

SECTION 4. This act takes effect July 1, 2026.

/s/Sen. Turner /s/Rep. 
Bannister

/s/Sen. Young /s/Rep. 
Caskey

/s/Sen. Sabb /s/Rep. 
Stavrinakis

 On Part of the Senate On 
Part of the House

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This web page was last updated on May 14, 2026 at 05:43 PM