The bill H. 4092 proposes a sales tax exemption for handguns, rifles, shotguns, and ammunition sold during the month of July 2025 in South Carolina. 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 sales tax holiday to encourage the purchase of firearms and ammunition during that month.