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Subcommittee advances bill restoring sales-tax exemption for durable medical equipment
Summary
The Sales and Income Tax Subcommittee voted to send S.266, which removes an in-state business-location requirement from an existing sales-tax exemption for durable medical equipment (DME), to the full committee after adopting a technical amendment.
The Sales and Income Tax Subcommittee voted unanimously to forward S.266, a bill that would restore a sales-tax exemption for durable medical equipment by removing a requirement that providers’ principal place of business be located in South Carolina.
The bill, introduced by Sen. Coleman Rice and described to the subcommittee by staff, deletes language a state court had found unconstitutional. "This bill removes [the] phrase" requiring a provider's principal place of business to be in the state, a subcommittee staff member said during the hearing.
The change responds to a June 20, 2024, state Supreme Court decision that struck down…
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