The bill H. 3800 proposes an amendment to Section 12-36-2120 of the South Carolina Code of Laws, specifically regarding 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 stipulation about the seller's business location, the bill seeks to facilitate access to necessary medical equipment for residents, potentially allowing more providers to participate in the market. The bill will take effect upon approval by the Governor, reflecting a legislative effort to enhance healthcare accessibility through financial incentives.

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