South Carolina H3800 amends the sales tax exemption for durable medical equipment.
South Carolina H3800 amends the sales tax exemption on durable medical equipment by removing a requirement that prohibits the payment of the sale or use tax. The bill modifies Section 12-36-2120 to ensure that durable medical equipment, defined under federal and state Medicaid and Medicare laws, is exempt from sales tax when paid directly by state or federal funds. The equipment must be sold by a provider with a South Carolina retail sales license and a principal place of business in the state.
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