Bill Text: SC S0288 | 2023-2024 | 125th General Assembly | Introduced


Bill Title: Sales tax exemptions

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2023-01-10 - Referred to Committee on Finance [S0288 Detail]

Download: South_Carolina-2023-S0288-Introduced.html
2023-2024 Bill 288 Text of Previous Version (Dec. 07, 2022) - South Carolina Legislature Online

South Carolina General Assembly
125th Session, 2023-2024

Bill 288


Indicates Matter Stricken
Indicates New Matter


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

to amend the South Carolina Code of Laws by amending Section 12-36-2120, relating to EXEMPTIONS FROM THE STATE SALES TAX, so as to EXEMPT ALL SALES MADE TO MILITARY VETERANS ON VETERANS DAY.

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

SECTION 1.Section 12362120 of the S.C. Code is amended by adding:

(84)all sales made to military veterans during the twenty-four hour period on November 11, Veterans Day, each year. For purposes of this item, a "military veteran" is any person who is retired or discharged from the armed services of the United States who possesses a United States Department of Defense discharge certificate, also known as a DD Form 214, that shows a characterization of service, or discharge status of "honorable" or "general under honorable conditions" and establishes the person's qualifying military service in the United States armed forces. A military veteran may prove exempt status by providing a valid driver's license with a veteran designation, the certificate of discharge, the DD Form 214, or any other form the department finds appropriate.

SECTION 2.This act takes effect upon approval by the Governor.

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This web page was last updated on December 07, 2022 at 02:33 PM

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