South Carolina General Assembly
103rd Session, 1979-1980

Bill 3291


                    Current Status

Bill Number:               3291
Ratification Number:       629
Act Number                 508
Introducing Body:          House
Subject:                   Relating to exemptions from the sales and
                           use tax
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(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.