TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE STATE SALES TAX, SO AS TO ADD ITEMS PURCHASED BY A RELIGIOUS ORGANIZATION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item at the end to read:
"( ) items purchased by a religious organization exempt under Internal Revenue Code Section 501(c)(3). The item must be used exclusively for the organizations exempt purpose."
SECTION 2. This act takes effect after December 31, 2015.