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TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS FOR PURPOSES OF THE SOUTH CAROLINA SALES AND USE TAX ACT, SO AS TO EXEMPT FROM THE TAX THE GROSS PROCEEDS OF SALES OR SALES PRICE OF WHEELCHAIRS, MOTORIZED WHEELCHAIRS, AND DISABILITY SCOOTERS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item at the end to read:
"( ) wheelchairs, motorized wheelchairs, and disability scooters."
SECTION 2. This act takes effect upon approval by the Governor.
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