---
type: "Bill"
title: "Gross proceeds"
description: "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. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2025-2026"
identifier: "H 5093"
citation: "South Carolina H 5093 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bannister", "C. Mitchell", "Caskey", "Lawson", "Long", "Yow"]
version_count: 8
action_count: 29
vote_count: 4
first_action: "2026-02-04"
last_action: "2026-06-05"
source: "openstates"
source_identifier: "ocd-bill/46551cc2-18ed-418d-85b3-863686a68560"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=5093&session=126&summary=B"
source_hash: "332be5802fce30a4605974df98d441b588b0a0363d5e3272d4f078c765149c5e"
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 5093 (2025-2026) — Gross proceeds

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. - 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/5093.htm)
2. **02/04/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/5093_20260204.htm)
3. **04/21/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/5093_20260421.htm)
4. **05/05/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/5093_20260505.htm)
5. **05/06/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/5093_20260506.htm)
6. **05/07/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/5093_20260507.htm)
7. **05/13/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/5093_20260513.htm)
8. **05/14/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/5093_20260514.htm)

## Votes

- 3rd Reading — **46–0** (pass) · upper
- Adopt Amendment 1 — **101–9** (pass) · lower
- Passage of Bill — **112–0** (pass) · lower
- Adopt Conference Report — **105–0** (pass) · lower

## Sponsors

- Bannister — primary (person)
- C. Mitchell — primary (person)
- Caskey — primary (person)
- Lawson — primary (person)
- Long — primary (person)
- Yow — primary (person)

## Timeline

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

- **2026-02-04** Introduced and read first time `introduction, reading-1`
- **2026-02-04** Referred to Committee on Ways and Means `referral-committee`
- **2026-04-21** Committee report: Favorable Ways and Means `committee-passage-favorable`
- **2026-04-23** Read second time `reading-2`
- **2026-04-23** Roll call Yeas-112 Nays-0
- **2026-04-23** Unanimous consent for third reading on next legislative day
- **2026-04-24** Read third time and sent to Senate `passage, reading-3`
- **2026-04-28** Introduced and read first time `introduction, reading-1`
- **2026-04-28** Referred to Committee on Finance `referral-committee`
- **2026-05-05** Committee report: Favorable Finance `committee-passage-favorable`
- **2026-05-06** Amended `amendment-passage`
- **2026-05-06** Read second time `reading-2`
- **2026-05-07** Amended `amendment-passage`
- **2026-05-07** Read third time and returned to House with amendments `passage, reading-3`
- **2026-05-07** Roll call Ayes-46 Nays-0
- **2026-05-12** Debate adjourned
- **2026-05-13** Senate amendment amended `amendment-amendment`
- **2026-05-13** Returned to Senate with amendments
- **2026-05-13** Roll call Yeas-101 Nays-9
- **2026-05-13** Non-concurrence in House amendment
- **2026-05-14** House insists upon amendment and conference committee appointed Reps. Bannister, Caskey, Stavrinakis
- **2026-05-14** Conference committee appointed Turner, Young, Sabb
- **2026-05-14** Conference report received and adopted
- **2026-05-14** Roll call Yeas-105 Nays-0
- **2026-05-14** Conference report received and adopted
- **2026-05-15** Ratified R 255
- **2026-05-19** Signed By Governor `executive-signature`
- **2026-06-05** Effective date 07/01/26
- **2026-06-03** Act No. 240

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/46551cc2-18ed-418d-85b3-863686a68560`. Confidence: reported (aggregated from official South Carolina legislature records).