H4619

Small Business Sales Tax Exemption

Introduced·1/13/26
Introduced Text

South Carolina H4619 provides a sales tax exemption for small businesses for one month each year.

South Carolina H4619 amends the state code to exempt small businesses from sales tax for one month each year. The exemption applies to sales made by small businesses within the state. Each year, a small business must inform the department by October 1st of the previous year which month it has chosen for its sales tax holiday. The act takes effect upon approval by the Governor.

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  • 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
3
RRR
Democratic CaucusRepublican Caucus

History

Jan 13

House

Introduced and read first time

Jan 13

House

Referred to Committee on Ways and Means

Dec 16, 2025

House

Prefiled