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SC H4619
Bill
Status
Introduced
1/13/2026
Primary Sponsor
Joe White
Click for details
AI Summary
- Amends Section 12-36-2120 of the South Carolina Code to add a new sales tax exemption for small businesses
- Exempts all sales made at qualifying small businesses located in South Carolina during one month per year of the business's choosing
- Defines "small business" according to Small Business Administration and North American Industry Classification System (NAICS) standards
- Requires small businesses to notify the Department of Revenue by October 1st of the preceding year which month they have selected for their sales tax holiday
- Takes effect upon approval by the Governor
Legislative Description
Small Business Sales Tax Exemption
Last Action
Referred to Committee on Ways and Means
1/13/2026
Committee Referrals
Ways and Means12/16/2025
Full Bill Text
No bill text available