South Carolina H 3382: Durable medical equipment exemption

Bill Text

2025-2026 Bill 3382 Text of Previous Version (Dec. 06, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3382

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 SALES TAX EXEMPTION ON DURABLE MEDICAL 
EQUIPMENT, SO AS TO REMOVE CERTAIN REQUIREMENTS TO RECEIVE THE EXEMPTION.

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 sold by prescription:

 (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 and first applies to sales made after July 1, 2025.

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This web page was last updated on December 06, 2024 at 11:31 AM