H3379

Nonprofit sales tax exemption

Introduced·1/14/25
Introduced Text

Exempts sales to federal tax-exempt nonprofits from South Carolina sales tax.

The bill amends the South Carolina Code to exempt sales made to nonprofit organizations with federal tax-exempt status from the state's sales tax. This change applies to sales made to organizations exempt under Section 501(c) of the Internal Revenue Code. The amendment takes effect July 1, 2025.

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Where it stands

Current
Ways and Means Committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

History

Jan 14, 2025

House

Introduced and read first time

Jan 14, 2025

House

Referred to Committee on Ways and Means

Dec 5, 2024

House

Prefiled