Exempts certain items sold to internet and communications service providers from sales tax.

This bill amends the South Carolina Code to exempt supplies, technical equipment, machinery, and electricity sold to internet access service providers and communications service providers from sales tax. These providers are considered manufacturers for this exemption. The exemption is set to expire on July 1, 2033, and the act takes effect July 1, 2026.

Exempts certain items sold to internet and communications service providers from sales tax.

This bill amends the South Carolina Code to exempt supplies, technical equipment, machinery, and electricity sold to internet access service providers and communications service providers from sales tax. These providers are considered manufacturers for this exemption. The exemption is set to expire on July 1, 2033, and the act takes effect July 1, 2026.