A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO PROVIDE FOR AN EXEMPTION FOR CERTAIN MEDICAL EXPENSES.

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 an item to read:

   (84) the following medical devices: contact lenses, prescription glasses, stairway lifts, Braille writers, electronic Braille equipment, wheelchairs and parts, orthopedic devices, hospital beds and accessories, and repairs on medical devices.

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

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