SC Sales, Use and Income Tax Legislative Subcommittee March 31, 2026

Sales and Use Tax and Income Tax Legislative Subcommittee · March 31, 2026

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Opening and introduction of House Bill 5,122

Presentation

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Chair opens the subcommittee and introduces House Bill 5,122 (service provider tax exemptions), asking staff to provide a summary of the bill and its fiscal/administrative mechanics.

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The Sales and Use Tax and Income Tax Legislative Subcommittee considered two bills: HB 5,122 to exempt internet and communication service providers from sales and use taxes on network equipment, and HB 4,061 directing the Department of Social Services to pursue a federal SNAP waiver restricting purchases of candy and sugary drinks. HB 5,122 was amended and given a favorable report to the full committee; HB 4,061 drew extended testimony from industry groups, public‑health advocates and DSS and was discussed but not voted on before adjournment.

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Transcript

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