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 SALES MADE TO A NONPROFIT ORGANIZATION WITH FEDERAL TAX-EXEMPT STATUS.

 

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) sales made to a nonprofit organization that is exempt from federal income tax pursuant to Section 501(c) of the Internal Revenue Code.

 

SECTION 2.  This act takes effect July 1, 2025.

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