H 3130 General Bill, By J. Brown, J. Hines, J.S. Shissias, J.W. Tucker and 
L.S. Whipper
 A Bill to amend Section 12-36-2120, as amended, Code of Laws of South
 Carolina, 1976, relating to sales tax exemptions, so as to exempt prescription
 orthotic devices and replacement parts for prescription prosthetic and
 orthotic devices.

   12/21/94  House  Prefiled
   12/21/94  House  Referred to Committee on Ways and Means
   01/10/95  House  Introduced and read first time HJ-47
   01/10/95  House  Referred to Committee on Ways and Means HJ-47

A BILL

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT PRESCRIPTION ORTHOTIC DEVICES AND REPLACEMENT PARTS FOR PRESCRIPTION PROSTHETIC AND ORTHOTIC DEVICES.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 12-36-2120(28) of the 1976 Code, as last amended by Section 75, Part II, Act 497 of 1994, is further amended to read:

"(28) (a) medicine and prosthetic devices sold by prescription, and free samples of prescription medicine distributed by its manufacturer and any use of these free samples;

(b) hypodermic needles, insulin, alcohol swabs, and blood sugar testing strips sold to diabetics under the authorization and direction of a physician;

(c) medicine donated by its manufacturer to a public institution of higher education for research or for the treatment of indigent patients; and

(d) dental prosthetic devices; and

(e) prosthetic and orthotic devices sold by prescription and replacement parts for such devices;"

SECTION 2. This act takes effect July 1, 1995.