Bill > H3800

This bill amends the South Carolina sales tax code by removing a previous requirement that sellers of durable medical equipment (DME) must have their principal place of business located within the state in order to qualify for a sales tax exemption. Currently, the law exempts durable medical equipment and related supplies from sales tax when certain conditions are met, including that the equipment is defined under Medicaid or Medicare laws, paid for directly by state or federal funds, and sold by a provider with a South Carolina retail sales license located in the state. The proposed change would eliminate the location-based restriction, effectively expanding the sales tax exemption to DME providers based outside of South Carolina who meet the other qualifying criteria. This modification could potentially increase access to tax-exempt medical equipment for South Carolina residents by allowing out-of-state providers to sell DME without charging sales tax, as long as the equipment is purchased through Medicaid or Medicare programs. The bill would take effect immediately upon receiving the Governor's approval.

Budget and Finance

https://www.scstatehouse.gov/billsearch.php?billnumbers=3800&session=126&summary=B