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 bill 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 eligible providers who can sell durable medical equipment and related supplies without incurring sales tax, thereby potentially increasing access to these essential items for residents.

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 of these changes once enacted.

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