Small Business Sales Tax Exemption

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 2 Compare versions History 4 Sponsors

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN SALES FROM A SMALL BUSINESS.

Chamber: House
Introduced: Dec 16, 2025
Last action: Jan 13, 2026 — Referred to Committee on Ways and Means
Session: 2025-2026
Momentum: 32 · Low

PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base In Committee — base rate 6%, measured from SC's completed sessions
Momentum -4 32/100 from the pace of recorded action
Time since last action -22 272 days quiet

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