The bill H. 3800 proposes an amendment to Section 12-36-2120 of the South Carolina Code of Laws, specifically concerning the sales tax exemption for durable medical equipment. The key change involves the deletion of the requirement that the seller must have a principal place of business in South Carolina. This amendment aims to broaden the eligibility for sales tax exemptions on durable medical equipment and related supplies, which are defined under federal and state Medicaid and Medicare laws.

By removing the local business requirement, the bill seeks to facilitate access to durable medical equipment for residents, potentially allowing more providers to sell these essential items without the constraint of having a physical presence in the state. The bill will take effect upon approval by the Governor, reflecting a legislative effort to enhance healthcare accessibility through financial relief on necessary medical supplies.

Statutes affected:
01/28/2025: 12-36-2120
04/09/2025: 12-36-2120
04/23/2025: 12-36-2120
04/29/2025: 12-36-2120
Latest Version: 12-36-2120