H3364

Exempts all-terrain vehicles and utility machines used in poultry production from sales tax.

This bill amends the South Carolina Code to exempt all-terrain vehicles and utility machines used in the production of poultry and poultry products on poultry farms from sales tax. The exemption applies when these products are sold in the original state of production or preparation for sale. The exemption does not include automobiles or trucks, but all-terrain vehicles or utility terrain vehicles are not considered to be automobiles or trucks and qualify for the exemption if used for qualifying purposes. The act takes effect July 1, 2025.