South CarolinaH 5093126th General Assembly (2025-2026)HouseWALLET

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-90, RELATING TO THE DEFINITION OF GROSS PROCEEDS OF SALES, SO AS TO EXCLUDE AMOUNTS PAID BY STATE AND LOCAL GOVERNMENTS FOR THE EMERGENCY SERVICES IP NETWORK; BY AMENDING SECTION 12-21-2420, RELATING TO ADMISSIONS TAX, SO AS TO EXEMPT ADMISSIONS CHARGED BY CERTAIN LOCAL CHAMBERS OF COMMERCE; AND BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION ON CERTAIN COMPUTER EQUIPMENT, SO AS TO EXTEND THE EXEMPTION TO CERTAIN RELATED PERSONS OF THE TAXPAYER.

Sponsored By: Micajah P. "Micah" Caskey IV (Republican)

Signed by Governor

Summary

Gross proceeds

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 3 benefits, 0 costs, 0 mixed.

No sales tax on 911 network contracts

Beginning July 1, 2026, payments from the State or local governments for the 911 Emergency Services IP Network are not counted as taxable sales. Contractors and service providers do not include these amounts in South Carolina gross proceeds of sales. This applies only to payments under state or local contracts for the 911 network.

Computer equipment tax break for related businesses

Beginning July 1, 2026, for the existing sales tax exemption on qualifying computer equipment, the term “taxpayer” includes people or businesses related under Internal Revenue Code section 267(b). Related owners or companies can claim the same exemption when they buy qualifying equipment. The purchase must still meet item (79) of section 12-36-2120.

No admissions tax on chamber events

Beginning July 1, 2026, tickets sold by a local chamber of commerce that is a 501(c)(6) nonprofit are exempt from South Carolina admissions tax. The chamber must not be organized for profit, and no earnings can go to private owners. Buyers of these tickets do not pay the state admissions tax on the price.

Sponsors & Cosponsors

Sponsor

  • Micajah P. "Micah" Caskey IV

    Republican • House

Cosponsors

  • Bruce W. Bannister

    Republican • House

  • Cody T. Mitchell

    Republican • House

  • M. Brian Lawson

    Republican • House

  • Steven Wayne Long

    Republican • House

  • Richard L. "Richie" Yow

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 588 • No: 9

House vote • 5/14/2026

(Gross proceeds)Adopt Conference Report

Yes: 105 • No: 0

House vote • 5/13/2026

(Gross proceeds)Adopt Amendment 1  Amendment number 1

Yes: 101 • No: 9

Senate vote • 5/7/2026

(Gross proceeds)3rd Reading

Yes: 46 • No: 0

House vote • 4/23/2026

(Gross proceeds)Passage of Bill

Yes: 112 • No: 0

House vote • 4/23/2026

(Gross proceeds)Passage of Bill

Yes: 112 • No: 0

House vote • 4/23/2026

(Gross proceeds)Passage of Bill

Yes: 112 • No: 0

Actions Timeline

  1. Effective date 07/01/26

    6/5/2026legislature
  2. Act No. 240

    6/3/2026legislature
  3. Signed By Governor

    5/19/2026Governor
  4. Ratified R 255

    5/15/2026legislature
  5. Conference report received and adopted

    5/14/2026Senate
  6. Roll call Yeas-105 Nays-0

    5/14/2026House
  7. Conference report received and adopted

    5/14/2026House
  8. Conference committee appointed Turner, Young, Sabb

    5/14/2026Senate
  9. House insists upon amendment and conference committee appointed Reps. Bannister, Caskey, Stavrinakis

    5/14/2026House
  10. Non-concurrence in House amendment

    5/13/2026Senate
  11. Roll call Yeas-101 Nays-9

    5/13/2026House
  12. Returned to Senate with amendments

    5/13/2026House
  13. Senate amendment amended

    5/13/2026House
  14. Debate adjourned

    5/12/2026House
  15. Roll call Ayes-46 Nays-0

    5/7/2026Senate
  16. Read third time and returned to House with amendments

    5/7/2026Senate
  17. Amended

    5/7/2026Senate
  18. Read second time

    5/6/2026Senate
  19. Amended

    5/6/2026Senate
  20. Committee report: Favorable Finance

    5/5/2026Senate
  21. Referred to Committee on Finance

    4/28/2026Senate
  22. Introduced and read first time

    4/28/2026Senate
  23. Read third time and sent to Senate

    4/24/2026House
  24. Unanimous consent for third reading on next legislative day

    4/23/2026House
  25. Roll call Yeas-112 Nays-0

    4/23/2026House

Bill Text

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