---
type: "Bill"
title: "Admissions tax"
description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-21-2420, RELATING TO THE ADMISSIONS TAX, SO AS TO PROVIDE THAT NO TAX MAY BE CHARGED OR COLLECTED ON ANNUAL OR MONTHLY DUES PAID TO A GOLF CLUB. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2023-2024"
identifier: "H 3880"
citation: "South Carolina H 3880 (2023-2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["B.J. Cox", "B.L. Cox", "Davis", "Elliott", "Herbkersman", "M.M. Smith", "Pace"]
version_count: 4
action_count: 18
vote_count: 2
first_action: "2023-02-07"
last_action: "2024-05-29"
source: "openstates"
source_identifier: "ocd-bill/60e81e07-9dba-48b5-a6e2-79605d36a30d"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=3880&session=125&summary=B"
source_hash: "f9f07e91cf9b10e8db3fd4e98e26411143edcadbade1170b4290f3e65058473f"
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 3880 (2023-2024) — Admissions tax

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-21-2420, RELATING TO THE ADMISSIONS TAX, SO AS TO PROVIDE THAT NO TAX MAY BE CHARGED OR COLLECTED ON ANNUAL OR MONTHLY DUES PAID TO A GOLF CLUB. - 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/sess125_2023-2024/bills/3880.htm)
2. **02/07/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/3880_20230207.htm)
3. **02/28/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/3880_20240228.htm)
4. **05/04/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/3880_20230504.htm)

## Votes

- Passage of Bill — **102–7** (pass) · lower
- 2nd Reading — **40–4** (pass) · upper

## Sponsors

- B.J. Cox — primary (person)
- B.L. Cox — primary (person)
- Davis — primary (person)
- Elliott — primary (person)
- Herbkersman — primary (person)
- M.M. Smith — primary (person)
- Pace — primary (person)

## Timeline

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

- **2023-02-07** Introduced and read first time `introduction, reading-1`
- **2023-02-07** Referred to Committee on Ways and Means `referral-committee`
- **2023-05-04** Committee report: Favorable Ways and Means `committee-passage-favorable`
- **2023-05-09** Debate adjourned
- **2023-05-10** Debate adjourned
- **2023-05-11** Read second time `reading-2`
- **2023-05-11** Roll call Yeas-102 Nays-7
- **2023-05-16** Read third time and sent to Senate `passage, reading-3`
- **2023-05-23** Introduced and read first time `introduction, reading-1`
- **2023-05-23** Referred to Committee on Finance `referral-committee`
- **2024-02-28** Committee report: Favorable Finance `committee-passage-favorable`
- **2024-04-30** Read second time `reading-2`
- **2024-04-30** Roll call Ayes-40 Nays-4
- **2024-05-01** Read third time and enrolled `passage, reading-3`
- **2024-05-08** Ratified R 150
- **2024-05-13** Signed By Governor `executive-signature`
- **2024-05-29** Effective date 05/13/24
- **2024-05-29** Act No. 135

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/60e81e07-9dba-48b5-a6e2-79605d36a30d`. Confidence: reported (aggregated from official South Carolina legislature records).