H 5122 — AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING ARTICLE 31 TO CHAPTER 9, TITLE 58 SO AS TO PERMIT CERTAIN ITEMS SOLD TO OR USED BY INTERNET ACCESS SERVICE PROVIDERS AND COMMUNICATIONS SERVICE PROVIDERS TO BE EXEMPT FROM SALES TAX, TO ESTABLISH A PROCESS FOR REFUNDS ON TAXES PAID ON EXEMPT ITEMS, AND TO PROHIBIT DATA CENTERS FROM CLAIMING OR UTILIZING THESE EXEMPTIONS OR REFUNDS. - RATIFIED TITLE
Last action — Act No. 242
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✓Introduced
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✓In Committee
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✓Passed House
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced February 05, 2026. Enacted.
Signed by Governor Henry McMaster (Republican) on May 19, 2026.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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25 sponsors
1 primary, 24 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (1 R).
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
In plain language
This bill allows certain tax exemptions for internet and communications service providers' equipment.
The bill amends South Carolina law to exempt specific items used by internet and communications service providers from sales tax. It establishes a refund process for taxes paid on these exempt items, but prohibits data centers from using these exemptions or refunds.
What this means for you
- Workers: Workers in the internet and communications sector might see potential job growth as companies save on taxes and invest in their operations.
- Families: {}
- Small Business: If you own a small business that provides internet or communication services, you may benefit from reduced equipment costs due to sales tax exemptions.
Summary
Internet and Communications Service Providers Equipment
Bill Text
- Full text View text Current html
Action History
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Act No. 242
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Effective date See Act for Effective Date
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Signed By Governor
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Ratified R 258
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Roll call Yeas-92 Nays-18 (House Journal-page 28)
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Concurred in Senate amendment and enrolled (House Journal-page 28)
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Roll call Ayes-35 Nays-8 (Senate Journal-page 25)
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Read third time and returned to House with amendments (Senate Journal-page 25)
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Amendment Reconsidered (Senate Journal-page 25)
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Read second time (Senate Journal-page 59)
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Scrivener's error corrected
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Amended (Senate Journal-page 120)
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Recalled from Committee on Judiciary (Senate Journal-page 7)
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Referred to Committee on Judiciary (Senate Journal-page 10)
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Introduced and read first time (Senate Journal-page 10)
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Read third time and sent to Senate (House Journal-page 1)
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Unanimous consent for third reading on next legislative day (House Journal-page 33)
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Roll call Yeas-82 Nays-15 (House Journal-page 32)
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Read second time (House Journal-page 31)
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Amended (House Journal-page 31)
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Member(s) request name added as sponsor: Govan
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Debate adjourned
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Committee report: Favorable with amendment Ways and Means (House Journal-page 4)
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Member(s) request name added as sponsor: Davis
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Member(s) request name added as sponsor: Caskey
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Member(s) request name added as sponsor: Grant, Anderson, Schuessler, G.M.Smith
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Member(s) request name added as sponsor: Lawson, Brewer, Kirby, Ballentine, Rutherford, Hiott, Gagnon, Guest, M.M.Smith, Howard, Pope
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Member(s) request name added as sponsor: Yow, C.Mitchell, Rose, Cobb-Hunter
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Referred to Committee on Ways and Means (House Journal-page 18)
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Introduced and read first time (House Journal-page 18)
Sponsors
- Representative Micajah P. "Micah" Caskey IV · Cosponsor
- Jr. Representative G. Murrell Smith · Cosponsor
- Carla M. Schuessler · Cosponsor
- Representative Carl L. Anderson · Cosponsor
- Representative Hamilton R. Grant · Cosponsor
- Representative Thomas E. "Tommy" Pope · Cosponsor
- Jr. Representative Jerry N. Govan · Cosponsor
- Representative Sylleste H. Davis · Cosponsor
- Representative David R. Hiott · Cosponsor
- Representative Leon Howard · Cosponsor
- Representative Marvin "Mark" Smith · Cosponsor
- Jr. Representative Thomas Duval "Val" Guest · Cosponsor
- Representative Craig A. Gagnon · Cosponsor
- Representative J. Todd Rutherford · Cosponsor
- Representative Nathan Ballentine · Cosponsor
- Representative Roger K. Kirby · Cosponsor
- Jr. Representative Gary S. Brewer · Cosponsor
- Representative M. Brian Lawson · Cosponsor
- Representative Gilda Cobb-Hunter · Cosponsor
- Representative Seth Rose · Cosponsor
- Representative William G. "Bill" Herbkersman · Cosponsor
- Representative Bruce W. Bannister · Cosponsor
- Representative Brandon Newton · Primary
- Representative Cody T. Mitchell · Cosponsor
- Representative Richard L. "Richie" Yow · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 24 co-sponsors · 145 not signed on
Sponsors (1)
Co-sponsors (24)
- Representative Micajah P. "Micah" Caskey IV
- Representative G. Murrell Smith, Jr.
- Carla M. Schuessler Republican
- Representative Carl L. Anderson
- Representative Hamilton R. Grant
- Representative Thomas E. "Tommy" Pope
- Representative Jerry N. Govan, Jr.
- Representative Sylleste H. Davis
- Representative David R. Hiott
- Representative Leon Howard
- Representative Marvin "Mark" Smith
- Representative Thomas Duval "Val" Guest, Jr.
- Representative Craig A. Gagnon
- Representative J. Todd Rutherford
- Representative Nathan Ballentine
- Representative Roger K. Kirby
- Representative Gary S. Brewer, Jr.
- Representative M. Brian Lawson
- Representative Gilda Cobb-Hunter
- Representative Seth Rose
- Representative William G. "Bill" Herbkersman
- Representative Bruce W. Bannister
- Representative Cody T. Mitchell
- Representative Richard L. "Richie" Yow
Not signed on (145)
145 members have not signed on to this bill.
Show all 145 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What does H 5122 do?
- Internet and Communications Service Providers Equipment
- Who sponsors H 5122?
- H 5122 is sponsored by Representative Micajah P. "Micah" Caskey IV, Representative G. Murrell Smith, Jr., Carla M. Schuessler (Republican), Representative Carl L. Anderson, Representative Hamilton R. Grant, Representative Thomas E. "Tommy" Pope, Representative Jerry N. Govan, Jr., Representative Sylleste H. Davis, Representative David R. Hiott, Representative Leon Howard, Representative Marvin "Mark" Smith, Representative Thomas Duval "Val" Guest, Jr., Representative Craig A. Gagnon, Representative J. Todd Rutherford, Representative Nathan Ballentine, Representative Roger K. Kirby, Representative Gary S. Brewer, Jr., Representative M. Brian Lawson, Representative Gilda Cobb-Hunter, Representative Seth Rose, Representative William G. "Bill" Herbkersman, Representative Bruce W. Bannister, Representative Brandon Newton, Representative Cody T. Mitchell, and Representative Richard L. "Richie" Yow.
- What is the current status of H 5122?
- This bill has been enacted into law. Introduced February 05, 2026. Enacted.
- Where can I track H 5122?
- Track H 5122 free on One Click Politics — get push/email alerts when it moves.
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