Amended

March 26, 2024

 

H. 4082

 

Introduced by Rep. Bannister

 

S. Printed 03/26/24--H.

Read the first time March 07, 2023

 

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A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS SO AS TO EXEMPT CERTAIN MEDICINE USED FOR OPHTHALMIC DISEASE.

    Amend Title To Conform

 

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

 

SECTION 1.  Section 12-36-2120(28) of the S.C. Code is amended by adding a subitem to read:

 

    (g) insertable medicine used in the prevention, treatment, or cure of an ophthalmic disease or condition so long as the medicine is administered by or pursuant to the supervision of a physician, and in an office which is under the supervision of a physician, in an independent surgery center, or in a hospital-based outpatient department.  For purposes of this subitem, physician has the same meaning as provided in Section 40-47-20;

 

SECTION 2.  This act takes effect on July 1, 2024.

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