Exempts firefighting equipment purchased by volunteer fire departments from sales tax in South Carolina.

The Volunteer Fire Sales Tax Exemption Act amends the South Carolina Code to exempt firefighting equipment purchased by volunteer fire departments from sales tax. This includes items of tangible personal property listed in Section 23-9-25(E). The definition of "volunteer fire department" is provided in Section 23-9-25. The act will take effect on July 1, 2026.

Exempts firefighting equipment purchased by volunteer fire departments from sales tax in South Carolina.

The Volunteer Fire Sales Tax Exemption Act amends the South Carolina Code to exempt firefighting equipment purchased by volunteer fire departments from sales tax. This includes items of tangible personal property listed in Section 23-9-25(E). The definition of "volunteer fire department" is provided in Section 23-9-25. The act will take effect on July 1, 2026.