SC H4621

Adds "musical equipment" to the list of items eligible for a maximum sales tax cap of $300 when purchased by religious organizations exempt under Internal Revenue Code Section 501(c)(3)

Currently only musical instruments and office equipment qualify for the $300 maximum tax; this bill expands coverage to include musical equipment

Musical equipment must be located on church property and used exclusively for the organization's exempt religious purpose to qualify

Religious organizations must provide an affidavit on forms prescribed by the department, which the seller must retain

Takes effect upon approval by the Governor