South Carolina H 4925: Sales Tax Exemption

Bill Text

2025-2026 Bill 4925 Text of Previous Version (Jan. 14, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 4925

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 THE SALES TAX EXEMPTION FOR CERTAIN 
DATACENTERS, 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 12-36-2120(79) of the S.C. Code is amended by 
adding:

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

----XX----

This web page was last updated on January 14, 2026 at 03:41 PM