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TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM SALES TAX, INCLUDING PRESCRIPTION MEDICATIONS, SO AS TO ALSO INCLUDE IN THIS EXEMPTION, PRESCRIPTIONS FOR THE TREATMENT OF RHEUMATOID ARTHRITIS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120(28)(a) of the 1976 Code, as last amended by Section 3.PP of Act 69 of 2003, is further amended to read:
"(a) medicine and prosthetic devices sold by prescription, prescription medicines used to prevent respiratory syncytial virus, prescription medicines and therapeutic radiopharmaceuticals used in the treatment of rheumatoid arthritis, cancer, lymphoma, leukemia, or related diseases, including prescription medicines used to relieve the effects of any such treatment, and free samples of prescription medicine distributed by its manufacturer and any use of these free samples;"
SECTION 2. This act takes effect July 1, 2005.
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