· SC legislature · 2025-2026

Use tax exemptions

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2130, RELATING TO USE TAX EXEMPTIONS, SO AS TO EXEMPT AN ALL-TERRAIN VEHICLE PURCHASED OR LEASED IN ANOTHER STATE IF THE PURCHASER PAID THE SALES TAX IN THE OTHER STATE.

Sponsor

Cody Mitchell (R-SC)

Introduced

2024-12-05

Policy area

Taxation

Latest action

Referred to Committee on Ways and Means