Bill > H3382

This bill proposes to modify South Carolina's sales tax exemption for durable medical equipment (DME) by removing specific requirements for obtaining the exemption. Currently, the law allows a sales tax exemption for DME and related supplies sold by prescription that meet three conditions: (1) being defined under federal and state Medicaid and Medicare laws, (2) being paid directly by state or federal funds under Medicaid or Medicare where payment regulations prohibit sales or use tax, and (3) being sold by a licensed provider with a principal business location in South Carolina. The bill appears to be simplifying these requirements, though the exact nature of the changes is not fully clear from the text. The modification would take effect upon the Governor's approval and would apply to sales made after July 1, 2025, potentially making it easier for medical equipment providers to qualify for the sales tax exemption and reducing administrative barriers for businesses selling durable medical equipment in the state.

Budget and Finance

https://www.scstatehouse.gov/billsearch.php?billnumbers=3382&session=126&summary=B