---
type: "Bill"
title: "Sales tax exemption"
description: "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. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2025-2026"
identifier: "H 3800"
citation: "South Carolina H 3800 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bannister", "Frank", "Herbkersman", "Kilmartin", "W. Newton", "White"]
version_count: 5
action_count: 20
vote_count: 2
first_action: "2025-01-28"
last_action: "2025-05-19"
source: "openstates"
source_identifier: "ocd-bill/4e43d0b7-9bab-4928-a1b4-00de061c4274"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=3800&session=126&summary=B"
source_hash: "1631143e7bc4d5dfc6c04c5eb0c8cb5cbc695cdc504ce58f42e045171e381083"
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 3800 (2025-2026) — Sales tax exemption

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. - 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/sess126_2025-2026/bills/3800.htm)
2. **01/28/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3800_20250128.htm)
3. **04/09/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3800_20250409.htm)
4. **04/23/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3800_20250423.htm)
5. **04/29/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3800_20250429.htm)

## Votes

- Passage of Bill — **99–0** (pass) · lower
- 2nd Reading — **39–1** (pass) · upper

## Sponsors

- Bannister — primary (person)
- Frank — primary (person)
- Herbkersman — primary (person)
- Kilmartin — primary (person)
- W. Newton — primary (person)
- White — primary (person)

## Timeline

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

- **2025-01-28** Introduced and read first time `introduction, reading-1`
- **2025-01-28** Referred to Committee on Ways and Means `referral-committee`
- **2025-02-04** Member(s) request name added as sponsor: White
- **2025-02-05** Member(s) request name added as sponsor: Kilmartin
- **2025-02-06** Member(s) request name added as sponsor: Frank
- **2025-04-09** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
- **2025-04-23** Amended `amendment-passage`
- **2025-04-23** Read second time `reading-2`
- **2025-04-23** Roll call Yeas-99 Nays-0
- **2025-04-24** Read third time and sent to Senate `passage, reading-3`
- **2025-04-24** Introduced and read first time `introduction, reading-1`
- **2025-04-24** Referred to Committee on Finance `referral-committee`
- **2025-04-29** Committee report: Favorable Finance `committee-passage-favorable`
- **2025-05-01** Read second time `reading-2`
- **2025-05-01** Roll call Ayes-39 Nays-1
- **2025-05-06** Read third time and enrolled `passage, reading-3`
- **2025-05-08** Ratified R 64
- **2025-05-12** Signed By Governor `executive-signature`
- **2025-05-19** Effective date 05/12/25
- **2025-05-19** Act No. 45

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4e43d0b7-9bab-4928-a1b4-00de061c4274`. Confidence: reported (aggregated from official South Carolina legislature records).