The bill H. 4621 proposes an amendment to Section 12-36-2110 of the South Carolina Code of Laws, specifically addressing the maximum sales tax on certain items. The amendment aims to include musical equipment purchased by religious organizations that are exempt under Internal Revenue Code Section 501(c)(3). Under the new provisions, the maximum tax imposed on the sale of each musical instrument, musical equipment, or office equipment purchased by these organizations will be set at three hundred dollars, provided that the items are located on church property and used exclusively for the organization's exempt purpose.

Additionally, the bill stipulates that the religious organization must provide the seller with an affidavit, which must be retained by the seller, to confirm the tax-exempt status of the purchase. This amendment is intended to support religious organizations by reducing their tax burden on necessary equipment. The bill will take effect upon approval by the Governor.

Statutes affected:
12/17/2025: 12-36-2110
Latest Version: 12-36-2110