The bill S. 266 proposes an amendment to Section 12-36-2120 of the South Carolina Code of Laws, specifically regarding exemptions from sales tax for durable medical equipment and related supplies. The key change in this legislation is the removal of the requirement that the selling provider must have their principal place of business in South Carolina. This amendment aims to broaden the scope of providers eligible for sales tax exemptions, potentially allowing more businesses to sell durable medical equipment without the burden of sales tax.

The bill outlines that durable medical equipment and related supplies must still meet certain criteria, including being defined under federal and state Medicaid and Medicare laws and being paid for directly by state or federal funds where applicable. The act will take effect upon approval by the Governor, indicating a swift implementation once it is signed into law.

Statutes affected:
01/28/2025: 12-36-2120
Latest Version: 12-36-2120