summary
Introduced
02/05/2026
02/05/2026
In Committee
02/05/2026
02/05/2026
Crossed Over
Passed
Dead
Introduced Session
126th General Assembly
Bill Summary
Amend The South Carolina Code Of Laws By Adding Article 31 To Chapter 9, Title 58 So As To Permit Certain Items Sold To Or Used By Internet Access Service Providers And Communications Service Providers To Be Exempt From Sales Tax.
AI Summary
This bill proposes to exempt certain items purchased by internet access service providers and communications service providers from sales tax in South Carolina, treating these providers as manufacturers for tax purposes. Specifically, supplies, technical equipment, machinery, and electricity used by these companies to produce, broadcast, or distribute their services will be eligible for this exemption. Companies will need to apply to the Department of Revenue for a refund of sales and use taxes paid on these qualifying items by January 31st of the following year. If the total refund claims exceed $10 million, refunds will be prorated to stay within that limit, with payments issued by June 1st. This legislation is set to take effect after its approval by the Governor and will apply to tax years beginning after 2025.
Committee Categories
Budget and Finance
Sponsors (18)
Brandon Newton (R)*,
Nathan Ballentine (R),
Bruce Bannister (R),
Gary Brewer (R),
Gilda Cobb-Hunter (D),
Craig Gagnon (R),
Val Guest (R),
Bill Herbkersman (R),
Davey Hiott (R),
Leon Howard (D),
Roger Kirby (D),
Brian Lawson (R),
Cody Mitchell (R),
Tommy Pope (R),
Seth Rose (D),
Todd Rutherford (D),
Mark Smith (R),
Richie Yow (R),
Last Action
Member(s) request name added as sponsor: Lawson, Brewer, Kirby, Ballentine, Rutherford, Hiott, Gagnon, Guest, M.M.Smith, Howard, Pope (on 02/19/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.scstatehouse.gov/billsearch.php?billnumbers=5122&session=126&summary=B |
| BillText | https://www.scstatehouse.gov/sess126_2025-2026/prever/5122_20260205.htm |
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