Exempts small arms and small arms ammunition from sales tax.
Amends the South Carolina Code to exempt small arms and small arms ammunition from sales tax. Defines "small arms" as portable firearms designed for single-person operation, including rifles, shotguns, pistols, and revolvers, with a barrel diameter of.50 caliber or less. Defines "small arms ammunition" as firearm ammunition. The act takes effect upon approval by the Governor.
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