South Carolina General Assembly
125th Session, 2023-2024

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S. 288

STATUS INFORMATION

General Bill
Sponsors: Senator Scott
Document Path: SMIN-0045AA23.docx

Introduced in the Senate on January 10, 2023
Currently residing in the Senate Committee on Finance

Summary: Sales tax exemptions

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
12/7/2022 Senate Prefiled
12/7/2022 Senate Referred to Committee on Finance
1/10/2023 Senate Introduced and read first time (Senate Journal-page 179)
1/10/2023 Senate Referred to Committee on Finance (Senate Journal-page 179)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/07/2022



A bill

to amend the South Carolina Code of Laws by amending Section 12-36-2120, relating to EXEMPTIONS FROM THE STATE SALES TAX, so as to EXEMPT ALL SALES MADE TO MILITARY VETERANS ON VETERANS DAY.

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

SECTION 1.   Section 12-36-2120 of the S.C. Code is amended by adding:

   (84)   all sales made to military veterans during the twenty-four hour period on November 11, Veterans Day, each year. For purposes of this item, a "military veteran" is any person who is retired or discharged from the armed services of the United States who possesses a United States Department of Defense discharge certificate, also known as a DD Form 214, that shows a characterization of service, or discharge status of "honorable" or "general under honorable conditions" and establishes the person's qualifying military service in the United States armed forces. A military veteran may prove exempt status by providing a valid driver's license with a veteran designation, the certificate of discharge, the DD Form 214, or any other form the department finds appropriate.

SECTION 2.   This act takes effect upon approval by the Governor.

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This web page was last updated on May 28, 2024 at 12:22 PM