· SC legislature · 2025-2026

Sales Tax Exemption

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO THE SALES TAX EXEMPTION FOR CERTAIN DATACENTERS, SO AS TO EXTEND THE EXEMPTION TO CERTAIN RELATED PERSONS OF THE TAXPAYER.

Sponsor

Bruce Bannister (R-SC)

Introduced

2026-01-14

Policy area

Taxation

Latest action

Referred to Committee on Ways and Means