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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 INCLUDE AN EXEMPTION FOR MEDICINE USED FOR INTRAOCULAR AND PERIOCULAR INJECTIONS FOR THE TREATMENT OF OPHTHALMIC DISEASES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(28)(a) of the 1976 Code, as last amended by Act 89 of 2005, is further amended to read:
"(a) medicine and prosthetic devices sold by prescription, prescription medicines used to prevent respiratory syncytial virus, medicine used for intraocular and periocular injections for the treatment of ophthalmic diseases, prescription medicines and therapeutic radiopharmaceuticals used in the treatment of rheumatoid arthritis, cancer, lymphoma, leukemia, or related diseases, including prescription medicines used to relieve the effects of any such treatment, free samples of prescription medicine distributed by its manufacturer and any use of these free samples;"
SECTION 2. This act takes effect upon approval by the Governor.
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