The bill H. 4092 proposes a sales tax exemption for handguns, rifles, shotguns, and ammunition during the month of July 2025. Specifically, it states that the gross proceeds of sales or the sales price of these items, as defined in Section 16-23-10(1), will be exempt from the taxes imposed by Chapter 36, Title 12 of the South Carolina Code.

This joint resolution will take effect upon approval by the Governor, allowing for the specified tax exemption to be in place for the duration of July 2025.