# South Carolina H 5093: 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. South Carolina H 5093, 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., is a 126th General Assembly (2025-2026) House bill sponsored by Micajah P. "Micah" Caskey IV (Republican); status signed, last action 2026-06-05 (Effective date 07/01/26); PRIA reads it as touching household money (as of 2026-10-12). - Canonical: https://policyrisk.com/state-bill/SC-H5093-2025-2026 - As of: 2026-10-12 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: South Carolina H 5093 - State: South Carolina - Session: 126th General Assembly (2025-2026) - Title: 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. - Status: signed - Chamber: House - Introduced: 2026-02-04 - Last action: 2026-06-05, Effective date 07/01/26 - Sponsor: Micajah P. "Micah" Caskey IV (Republican) - Cosponsors: 5 - Touches household money: yes - Roll calls: 6 (588 yes, 9 no in all) - Economic provisions PRIA read: 3 ## Summary Gross proceeds ## Bill overview: provisions PRIA read - No sales tax on 911 network contracts: benefit, high. 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 loc… - Computer equipment tax break for related businesses: benefit, medium. 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 purch… - No admissions tax on chamber events: benefit, low. 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… ## Sponsors and cosponsors - Sponsor: Micajah P. "Micah" Caskey IV (Republican), House - Cosponsor: Bruce W. Bannister (Republican), House - Cosponsor: Cody T. Mitchell (Republican), House - Cosponsor: M. Brian Lawson (Republican), House - Cosponsor: Steven Wayne Long (Republican), House - Cosponsor: Richard L. "Richie" Yow (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-05-14 | House | (Gross proceeds)Adopt Conference Report | pass | 105 | 0 | | | 2026-05-13 | House | (Gross proceeds)Adopt Amendment 1 Amendment number 1 | pass | 101 | 9 | | | 2026-05-07 | Senate | (Gross proceeds)3rd Reading | pass | 46 | 0 | | | 2026-04-23 | House | (Gross proceeds)Passage of Bill | pass | 112 | 0 | | | 2026-04-23 | House | (Gross proceeds)Passage of Bill | pass | 112 | | | | 2026-04-23 | House | (Gross proceeds)Passage of Bill | pass | 112 | | | ## Actions (29) - 2026-06-05: Effective date 07/01/26 (legislature) - 2026-06-03: Act No. 240 (legislature) - 2026-05-19: Signed By Governor (Governor) - 2026-05-15: Ratified R 255 (legislature) - 2026-05-14: Conference report received and adopted (Senate) - 2026-05-14: Roll call Yeas-105 Nays-0 (House) - 2026-05-14: Conference report received and adopted (House) - 2026-05-14: Conference committee appointed Turner, Young, Sabb (Senate) - 2026-05-14: House insists upon amendment and conference committee appointed Reps. Bannister, Caskey, Stavrinakis (House) - 2026-05-13: Non-concurrence in House amendment (Senate) - 2026-05-13: Roll call Yeas-101 Nays-9 (House) - 2026-05-13: Returned to Senate with amendments (House) - 2026-05-13: Senate amendment amended (House) - 2026-05-12: Debate adjourned (House) - 2026-05-07: Roll call Ayes-46 Nays-0 (Senate) - 2026-05-07: Read third time and returned to House with amendments (Senate) - 2026-05-07: Amended (Senate) - 2026-05-06: Read second time (Senate) - 2026-05-06: Amended (Senate) - 2026-05-05: Committee report: Favorable Finance (Senate) - 2026-04-28: Referred to Committee on Finance (Senate) - 2026-04-28: Introduced and read first time (Senate) - 2026-04-24: Read third time and sent to Senate (House) - 2026-04-23: Unanimous consent for third reading on next legislative day (House) - 2026-04-23: Roll call Yeas-112 Nays-0 (House) - 2026-04-23: Read second time (House) - 2026-04-21: Committee report: Favorable Ways and Means (House) - 2026-02-04: Referred to Committee on Ways and Means (House) - 2026-02-04: Introduced and read first time (House) ## Bill text - Introduced: [HTML](https://www.scstatehouse.gov/sess126_2025-2026/bills/5093.htm) ## Related bills - S 0623: AN ACT TO EXEMPT GEORGETOWN COUNTY FROM CERTAIN BUILDING REQUIREMENTS AND TO ALLOW THE COUNTY TO INSTEAD ENFORCE AE STANDARDS IN GEORGETOWN COUNTY'S FLOOD DAMA… (became law) - S 0586: AN ACT TO AMEND ACT 172 OF 1995, RELATING TO THE KERSHAW COUNTY TRANSPORTATION COMMITTEE, SO AS TO PROVIDE THAT EACH MEMBER OF THE KERSHAW COUNTY TRANSPORTATIO… (signed) - H 5653: AN ACT TO AMEND ACT 843 OF 1952, AS AMENDED, RELATING TO THE LEE COUNTY BOARD OF EDUCATION, SO AS TO CLARIFY THE METHOD BY WHICH PERSONS FILE TO BECOME A CANDI… (signed) - S 1062: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE STATE COMMISSION ON HIGHER EDUCATION, RELATING TO DETERMINATION OF RATES OF TUITION AND FEES, DESIGNATED AS RE… (signed) - S 0779: A JOINT RESOLUTION TO PROVIDE THAT EACH MEMBER OF THE GENERAL ASSEMBLY SHALL RECEIVE A MONTHLY LEGISLATIVE EXPENSE ALLOWANCE OF ONE THOUSAND DOLLARS; TO PROVID… (signed) - H 5261: A JOINT RESOLUTION TO EXTEND THE DEADLINE FOR RECEIVING ALCOHOL SERVER TRAINING AS PROVIDED FOR IN CHAPTER 3, TITLE 61 TO MAY 1, 2026. (signed) ## Sources - [Introduced (HTML)](https://www.scstatehouse.gov/sess126_2025-2026/bills/5093.htm) ## Related - [S 0623: AN ACT TO EXEMPT GEORGETOWN COUNTY FROM CERTAIN BUILDING REQUIREMENTS AND TO AL…](https://policyrisk.com/state-bill/SC-S0623-2025-2026) - [S 0586: AN ACT TO AMEND ACT 172 OF 1995, RELATING TO THE KERSHAW COUNTY TRANSPORTATION…](https://policyrisk.com/state-bill/SC-S0586-2025-2026) - [H 5653: AN ACT TO AMEND ACT 843 OF 1952, AS AMENDED, RELATING TO THE LEE COUNTY BOARD O…](https://policyrisk.com/state-bill/SC-H5653-2025-2026) - [S 1062: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE STATE COMMISSION ON HIGHER EDU…](https://policyrisk.com/state-bill/SC-S1062-2025-2026) - [S 0779: A JOINT RESOLUTION TO PROVIDE THAT EACH MEMBER OF THE GENERAL ASSEMBLY SHALL RE…](https://policyrisk.com/state-bill/SC-S0779-2025-2026) - [H 5261: A JOINT RESOLUTION TO EXTEND THE DEADLINE FOR RECEIVING ALCOHOL SERVER TRAINING…](https://policyrisk.com/state-bill/SC-H5261-2025-2026) - [South Carolina bills](https://policyrisk.com/states/south-carolina/bills) - [South Carolina state hub](https://policyrisk.com/states/south-carolina) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/SC-H5093-2025-2026 (as of 2026-10-12).