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SC H4705

Bill

Status

Introduced

1/13/2026

Primary Sponsor

Luke Rankin

Click for details

Origin

House of Representatives

126th General Assembly

AI Summary

  • Exempts firefighting equipment purchased by volunteer fire departments from state sales tax
  • Defines firefighting equipment as tangible personal property items listed in Section 23-9-25(E) of the South Carolina Code
  • Uses the existing legal definition of "volunteer fire department" from Section 23-9-25
  • Takes effect July 1, 2026

Legislative Description

Volunteer Fire Sales Tax Exemption Act

Last Action

Member(s) request name added as sponsor: Willis, Gilliam

1/29/2026

Committee Referrals

Ways and Means12/16/2025

Full Bill Text

No bill text available