South Carolina General Assembly
126th Session, 2025-2026

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H. 3855

STATUS INFORMATION

General Bill
Sponsors: Reps. Huff, Cromer, Gilreath and Oremus
Document Path: LC-0209SA25.docx

Introduced in the House on January 30, 2025
Ways and Means

Summary: Sales tax exemption

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
1/30/2025 House Introduced and read first time (House Journal-page 41)
1/30/2025 House Referred to Committee on Ways and Means (House Journal-page 41)

View the latest legislative information at the website

VERSIONS OF THIS BILL

01/30/2025



 

 

 

 

 

 

 

 

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 SMALL ARMS AND SMALL ARMS AMMUNITION.

 

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:

 

    (85) small arms and small arms ammunition. As used in this item:

       (a) "Small arms" means any portable firearm, designed to be carried and operated by a single person including, but not limited to, rifles, shotguns, pistols, and revolvers, with no barrel greater than an internal diameter of .50 caliber or a shotgun of ten gauge or smaller.

       (b) "Small arms ammunition" means firearm ammunition designed for use in small arms.

 

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

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This web page was last updated on January 30, 2025 at 11:45 AM