A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXPAND THE EXEMPTION FOR DURABLE MEDICAL EQUIPMENT.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1.  Section 12-36-2120(74) of the S.C. Code is amended to read:

    (74) durable medical equipment and related supplies:

       (a) as defined including, but not limited to, items considered to be durable medical equipment under federal and state Medicaid and Medicare laws and other similar items;

       (b) which is paid directly by funds of this State or the United States under the Medicaid or Medicare programs, where state or federal law or regulation authorizing the payment prohibits the payment of the sale or use tax;  and

       (c) sold by a provider who holds a South Carolina retail sales license and whose principal place of business is located in this State;

SECTION 2.  This act takes effect on July 1, 2023.

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