The bill H. 3382 aims to amend Section 12-36-2120 of the South Carolina Code of Laws, specifically regarding the sales tax exemption for durable medical equipment. The proposed changes include the removal of certain requirements that must be met to qualify for this exemption. The current law stipulates that durable medical equipment and related supplies must be sold by prescription, defined under federal and state Medicaid and Medicare laws, and must be paid directly by state or federal funds under these programs, where applicable laws prohibit the payment of sales or use tax.

The amendment seeks to simplify the process by eliminating some of these stipulations, thereby making it easier for providers to offer durable medical equipment without the burden of additional requirements. The bill will take effect upon approval by the Governor and will first apply to sales made after July 1, 2025.

Statutes affected:
12/05/2024: 12-36-2120
Latest Version: 12-36-2120
12/06/2024: 12-36-2120