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Subcommittee moves DME sales-tax exemption to full committee after testimony from providers

2792229 · March 26, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

House Bill H 3,800, which would broaden a durable medical equipment sales-tax exemption, received a favorable subcommittee report 3-0 after providers described business losses and asked the committee to remove an in-state-headquarters limitation struck down by the courts.

The Ways and Means Subcommittee advanced House Bill H 3,800 by a 3-0 roll call after multiple durable medical equipment (DME) providers urged lawmakers to remove an in-state headquarters requirement from a longstanding sales-tax exemption.

Earl (identified in the hearing as a bill supporter) and representatives of the South Carolina medical equipment services association told the committee the exemption enacted in 2007 unintentionally limited the exemption to businesses headquartered in South Carolina. An out-of-state company challenged that restriction, and an appeals-court decision upheld by the…

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