The bill H. 4705 proposes an amendment to the South Carolina Code of Laws, specifically Section 12-36-2120, to include a sales tax exemption for certain firefighting equipment purchased by volunteer fire departments. The new legal language specifies that firefighting equipment encompasses items of tangible personal property as defined in Section 23-9-25(E), and it clarifies that the term "volunteer fire department" will have the same definition as provided in Section 23-9-25.

If enacted, this amendment would provide financial relief to volunteer fire departments by exempting them from sales tax on necessary firefighting equipment, thereby supporting their operations and enhancing public safety. The bill is set to take effect on July 1, 2026.

Statutes affected:
12/17/2025: 12-36-2120
Latest Version: 12-36-2120