Current StatusView additional legislative information at the LPITS web site.Bill Number: 3291 Ratification Number: 629 Act Number 508 Introducing Body: House Subject: Relating to exemptions from the sales and use tax
(A508, R629, H3291)
AN ACT TO AMEND SECTION 12-35-550, CODE OF LAWS OF SOUTH CAROLINA, 1976, AS AMENDED, RELATING TO EXEMPTIONS FROM THE SALES AND USE TAX, SO AS TO ADD HYPODERMIC NEEDLES, INSULIN, ALCOHOL SWABS AND BLOOD SUGAR TESTING STRIPS USED BY DIABETICS.
Be it enacted by the General Assembly of the State of South Carolina:
Exemptions
Section 1. Item (31) of Section 12-35-550 of the 1976 Code added by Act 709 of 1976 (Part II, Permanent Provisions) is amended to read:
"(31) Gross proceeds from the sale of medicine and prosthetic devices, sold by prescription, and hypodermic needles, insulin, alcohol swabs and blood sugar testing strips sold to diabetics under the authorization and direction of a physician."
Time Effective
Section 2. This act shall take effect July 1, 1981.