South Carolina H4621 caps the sales tax at $300 for musical and office equipment bought by religious organizations.
South Carolina H4621 amends the sales tax code to limit the tax to $300 for each musical instrument, musical equipment, or office equipment purchased by religious organizations exempt under Internal Revenue Code Section 501(c)(3). These items must be located on church property and used exclusively for the organization's exempt purpose. The religious organization must provide an affidavit to the seller, which the seller must retain. This change takes effect upon approval by the Governor.
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