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TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO PROVIDE AN EXEMPTION FOR HOSPITAL BEDS, WALKERS, AND WHEELCHAIRS SOLD OR RENTED TO AN INDIVIDUAL UNDER THE WRITTEN PRESCRIPTION OF A HEALTH CARE PROFESSIONAL.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the 1976 Code, as last amended by Act 335 of 2006, is further amended by adding an appropriately numbered item to read:
"( ) hospital beds, walkers, and wheelchairs sold or rented to an individual under the written prescription of a health care professional authorized to prescribe."
SECTION 2. This act takes effect July 1, 2007.
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