Bill Text: SC H4557 | 2023-2024 | 125th General Assembly | Introduced
Bill Title: Sales tax exemption
Spectrum: Partisan Bill (Republican 4-0)
Status: (Introduced) 2024-02-06 - Member(s) request name added as sponsor: Oremus, Cromer, Forrest [H4557 Detail]
Download: South_Carolina-2023-H4557-Introduced.html
South Carolina General Assembly
125th Session, 2023-2024
Bill 4557
Indicates Matter Stricken
Indicates New Matter
(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)
A bill
TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT SMALL ARMS AND SMALL ARMS AMMUNITION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-2120 of the S.C. Code is amended by adding:
(84) small arms and small arms ammunition. As used in this item:
(a) "Small arms" means any portable firearm, designed to be carried and operated by a single person including, but not limited to, rifles, shotguns, pistols, and revolvers, with no barrel greater than an internal diameter of .50 caliber or a shotgun of ten gauge or smaller.
(b) "Small arms ammunition" means firearm ammunition designed for use in small arms.
SECTION 2. This act takes effect upon approval by the Governor.
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This web page was last updated on November 16, 2023 at 02:28 PM
