Fabio
87 lines
4.0 KiB
Markdown
87 lines
4.0 KiB
Markdown
---
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type: "Bill"
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title: "Sales tax exemption"
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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"
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jurisdiction: "us/states/sc"
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legislature: "South Carolina General Assembly"
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session: "2025-2026"
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identifier: "H 3800"
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citation: "South Carolina H 3800 (2025-2026)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Bannister", "Frank", "Herbkersman", "Kilmartin", "W. Newton", "White"]
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version_count: 5
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action_count: 20
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vote_count: 2
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first_action: "2025-01-28"
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last_action: "2025-05-19"
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source: "openstates"
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source_identifier: "ocd-bill/4e43d0b7-9bab-4928-a1b4-00de061c4274"
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source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=3800&session=126&summary=B"
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source_hash: "1631143e7bc4d5dfc6c04c5eb0c8cb5cbc695cdc504ce58f42e045171e381083"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-sc"]
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---
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# South Carolina H 3800 (2025-2026) — Sales tax exemption
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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
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess126_2025-2026/bills/3800.htm)
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2. **01/28/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3800_20250128.htm)
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3. **04/09/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3800_20250409.htm)
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4. **04/23/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3800_20250423.htm)
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5. **04/29/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3800_20250429.htm)
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## Votes
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- Passage of Bill — **99–0** (pass) · lower
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- 2nd Reading — **39–1** (pass) · upper
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## Sponsors
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- Bannister — primary (person)
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- Frank — primary (person)
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- Herbkersman — primary (person)
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- Kilmartin — primary (person)
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- W. Newton — primary (person)
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- White — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-01-28** Introduced and read first time `introduction, reading-1`
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- **2025-01-28** Referred to Committee on Ways and Means `referral-committee`
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- **2025-02-04** Member(s) request name added as sponsor: White
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- **2025-02-05** Member(s) request name added as sponsor: Kilmartin
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- **2025-02-06** Member(s) request name added as sponsor: Frank
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- **2025-04-09** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
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- **2025-04-23** Amended `amendment-passage`
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- **2025-04-23** Read second time `reading-2`
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- **2025-04-23** Roll call Yeas-99 Nays-0
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- **2025-04-24** Read third time and sent to Senate `passage, reading-3`
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- **2025-04-24** Introduced and read first time `introduction, reading-1`
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- **2025-04-24** Referred to Committee on Finance `referral-committee`
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- **2025-04-29** Committee report: Favorable Finance `committee-passage-favorable`
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- **2025-05-01** Read second time `reading-2`
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- **2025-05-01** Roll call Ayes-39 Nays-1
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- **2025-05-06** Read third time and enrolled `passage, reading-3`
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- **2025-05-08** Ratified R 64
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- **2025-05-12** Signed By Governor `executive-signature`
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- **2025-05-19** Effective date 05/12/25
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- **2025-05-19** Act No. 45
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## Source
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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).
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