All Roll Calls
Yes: 138 • No: 1
South CarolinaH 3800126th General Assembly (2025-2026)HouseWALLET
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION ON DURABLE MEDICAL EQUIPMENT, SO AS TO DELETE AN ELIGIBILITY REQUIREMENT THAT THE SELLER HAVE A PRINCIPAL PLACE OF BUSINESS IN THIS STATE.
Sponsored By: Wm. Weston J. Newton (Republican)
Signed by Governor
Summary
Sales tax exemption
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
No sales tax on Medicaid/Medicare equipment
In South Carolina, sales of durable medical equipment and related supplies are tax-free when Medicaid or Medicare pays directly. The item must be one that those programs define and cover, and the payment rules must bar paying sales or use tax. The seller must hold a South Carolina retail sales license. The seller no longer needs to be based in South Carolina. Effective May 12, 2025.
Sponsors & Cosponsors
Sponsor
Wm. Weston J. Newton
Republican • House
Cosponsors
Bruce W. Bannister
Republican • House
Stephen D. Frank
Republican • House
William G. "Bill" Herbkersman
Republican • House
John Gregory "Jay" Kilmartin
Republican • House
Joseph S. "Joe" White
Republican • House
Roll Call Votes
Senate vote • 5/1/2025
(Sales tax exemption)2nd Reading
Yes: 39 • No: 1
House vote • 4/23/2025
(Sales tax exemption)Passage of Bill
Yes: 99 • No: 0
Actions Timeline
Act No. 45
5/19/2025legislatureEffective date 05/12/25
5/19/2025legislatureSigned By Governor
5/12/2025GovernorRatified R 64
5/8/2025legislatureRead third time and enrolled
5/6/2025SenateRoll call Ayes-39 Nays-1
5/1/2025SenateRead second time
5/1/2025SenateCommittee report: Favorable Finance
4/29/2025SenateReferred to Committee on Finance
4/24/2025SenateIntroduced and read first time
4/24/2025SenateRead third time and sent to Senate
4/24/2025HouseRoll call Yeas-99 Nays-0
4/23/2025HouseRead second time
4/23/2025HouseAmended
4/23/2025HouseCommittee report: Favorable with amendment Ways and Means
4/9/2025HouseMember(s) request name added as sponsor: Frank
2/6/2025HouseMember(s) request name added as sponsor: Kilmartin
2/5/2025HouseMember(s) request name added as sponsor: White
2/4/2025HouseReferred to Committee on Ways and Means
1/28/2025HouseIntroduced and read first time
1/28/2025House
Bill Text
Introduced
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