---
type: "Bill"
title: "Local Sales & Use Tax"
description: "AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 4-37-60 SO AS TO PROVIDE THAT A COUNTY THAT HAS IMPOSED A TAX PURSUANT TO CHAPTER 37, TITLE 4, ALSO MAY IMPOSE A CAPITAL PROJECTS SALES AND USE TAX; TO AMEND SECTION 4-37-40, RELATING TO THE LIMITATION ON THE SALES TAX RATE, SO AS TO MAKE A CONFORMING CHANGE; TO AMEND SECTION 4-10-310, RELATING TO THE IMPOSITION OF THE CAPITAL PROJECT SALES TAX, SO AS TO MAKE A CONFORMING CHANGE; AND BY ADDING SECTION 4-10-315 SO AS TO PROVIDE THAT A COUNTY THAT HAS IMPOSED ANOTHER SALES AND USE TAX ALSO MAY IMPOSE A TAX PURSUANT TO CHAPTER 37, TITLE 4. - ratified title"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2021-2022"
identifier: "H 3948"
citation: "South Carolina H 3948 (2021-2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Dillard", "Murphy", "Stavrinakis"]
version_count: 5
action_count: 19
vote_count: 2
first_action: "2021-02-23"
last_action: "2022-05-31"
source: "openstates"
source_identifier: "ocd-bill/fd4f182a-6511-485e-aec0-920ed9f4e55c"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=3948&session=124&summary=B"
source_hash: "520bb9cf7395b18af9dc73d58253e28d35d0cd5544cc02455a492497e5329a0c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sc"]
---

# South Carolina H 3948 (2021-2022) — Local Sales & Use Tax

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 4-37-60 SO AS TO PROVIDE THAT A COUNTY THAT HAS IMPOSED A TAX PURSUANT TO CHAPTER 37, TITLE 4, ALSO MAY IMPOSE A CAPITAL PROJECTS SALES AND USE TAX; TO AMEND SECTION 4-37-40, RELATING TO THE LIMITATION ON THE SALES TAX RATE, SO AS TO MAKE A CONFORMING CHANGE; TO AMEND SECTION 4-10-310, RELATING TO THE IMPOSITION OF THE CAPITAL PROJECT SALES TAX, SO AS TO MAKE A CONFORMING CHANGE; AND BY ADDING SECTION 4-10-315 SO AS TO PROVIDE THAT A COUNTY THAT HAS IMPOSED ANOTHER SALES AND USE TAX ALSO MAY IMPOSE A TAX PURSUANT TO CHAPTER 37, TITLE 4. - ratified title

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess124_2021-2022/bills/3948.htm)
2. **2/23/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/3948_20210223.htm)
3. **3/18/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/3948_20210318.htm)
4. **4/6/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/3948_20210406.htm)
5. **5/3/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/3948_20220503.htm)

## Votes

- 3rd Reading — **26–17** (pass) · upper
- Passage of Bill — **75–29** (pass) · lower

## Sponsors

- Dillard — primary (person)
- Murphy — primary (person)
- Stavrinakis — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-23** Introduced and read first time `introduction, reading-1`
- **2021-02-23** Referred to Committee on Ways and Means `referral-committee`
- **2021-03-18** Member(s) request name added as sponsor: Dillard
- **2021-03-18** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
- **2021-04-06** Amended `amendment-passage`
- **2021-04-06** Requests for debate-Rep(s). Hill, Magnuson
- **2021-04-06** Read second time `reading-2`
- **2021-04-06** Roll call Yeas-75 Nays-29
- **2021-04-07** Read third time and sent to Senate `passage, reading-3`
- **2021-04-07** Introduced and read first time `introduction, reading-1`
- **2021-04-07** Referred to Committee on Finance `referral-committee`
- **2022-05-03** Committee report: Favorable Finance `committee-passage-favorable`
- **2022-05-10** Read second time `reading-2`
- **2022-05-11** Read third time and enrolled `passage, reading-3`
- **2022-05-11** Roll call Ayes-26 Nays-17
- **2022-05-12** Ratified R 209
- **2022-05-16** Signed By Governor `executive-signature`
- **2022-05-31** Effective date 05/16/22
- **2022-05-31** Act No. 189

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fd4f182a-6511-485e-aec0-920ed9f4e55c`. Confidence: reported (aggregated from official South Carolina legislature records).