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 A SALES TAX EXEMPTION FOR OVER-THE-COUNTER MEDICAL DEVICES, PRODUCTS, AND DRUGS PURCHASED BY AN INDIVIDUAL SIXTY-FIVE YEARS OF AGE OR OLDER.

 

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) over-the-counter medical devices, products, and drugs purchased by an individual sixty-five years of age or older.

 

SECTION 2.  This act takes effect upon approval by the Governor and applies to tax years beginning after 2024.

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