The bill H. 3855 proposes an amendment to the South Carolina Code of Laws, specifically Section 12-36-2120, which pertains to sales tax exemptions. The amendment introduces a new exemption for small arms and small arms ammunition, defining "small arms" as portable firearms that can be operated by a single person, including rifles, shotguns, pistols, and revolvers, with specific size limitations. Additionally, "small arms ammunition" is defined as ammunition designed for use in these firearms.

This legislation aims to provide a sales tax exemption for the specified categories of firearms and ammunition, thereby potentially reducing the financial burden on consumers purchasing these items. The bill will take effect upon approval by the Governor.

Statutes affected:
01/30/2025: 12-36-2120
Latest Version: 12-36-2120