SC H3800

Removes the requirement that sellers of durable medical equipment must have their principal place of business located in South Carolina to qualify for sales tax exemption

Maintains existing requirements that durable medical equipment must be defined under federal/state Medicaid or Medicare laws and paid directly by Medicaid or Medicare funds

Sellers must still hold a South Carolina retail sales license to qualify for the exemption

Changes "and" to "or" regarding Medicaid/Medicare law definitions, broadening which definitions apply

Takes effect upon approval by the Governor