H3382

Durable medical equipment exemption

Introduced·1/14/25
Introduced Text

Exempts durable medical equipment from sales tax in South Carolina.

This bill amends the South Carolina Code to remove certain requirements for sales tax exemption on durable medical equipment. It applies to equipment sold by prescription, defined under federal and state Medicaid and Medicare laws, and paid directly by state or federal funds. The exemption takes effect after July 1, 2025, pending approval by the Governor.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Ways and Means Committee
Next
Committee decision

Sponsors

0
1
R
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