South Carolina 2025-2026 Regular Session Status: In Committee

S 462 — Sales tax exemption

Last action — Referred to Committee on Finance

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced March 18, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 24% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 15 sponsors

    15 primary, 0 co-sponsors signed on.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT CAPITAL EQUIPMENT PURCHASED BY SCHOOL DISTRICTS, COUNTIES, OR MUNICIPALITIES FOR USE ON CAPITAL PROJECTS.

Bill Text

What changed in the latest version

26 added · 2 removed

Plain-language change summary

The recent amendment to Bill S 462 introduces a sales tax exemption for capital equipment purchased by school districts, counties, or municipalities specifically for capital projects. This exemption is significant because it allows these local entities to save funds on essential equipment that can enhance public services or infrastructure, ultimately benefiting the community. The amendment specifies that "capital equipment" includes tangible items with a useful life of over a year and an acquisition cost of $50,000 or more, reinforcing the focus on substantial investments in public infrastructure. This change takes effect on July 1, 2025.

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2025-2026 Bill 462 Text of Previous Version (Mar.
18, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 462Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
Document has been reformatted to meet World Wide Web specifications.) Senate:
Johnson Attorney:
Good Drafting Assistant:
Charlton Date:
March 13, 2025 DOC.
ID.:
/LEGISLATIVE COUNCIL/DG/DRAFTS/LC-0189DG25/LC-0189DG25.DOCX       A bill   TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT CAPITAL EQUIPMENT PURCHASED BY SCHOOL DISTRICTs, counties, OR MUNICIPALITies FOR USE ON CAPITAL PROJECTs.
  Be it enacted by the General Assembly of the State of South Carolina:
  SECTION 1.  Section 12-36-2120 of the S.C.
Code is amended by adding:
      (85) capital equipment purchased by a school district, county, or municipality for use on a capital project.  For purposes of this item, "capital equipment" means an article of nonexpendable, tangible, personal property, to include communication software when purchased with a computer, having a useful life of more than one year, and an acquisition cost of fifty thousand dollars or more for each unit.
  SECTION 2.  This act takes effect July 1, 2025.
----XX---- This web page was last updated on March 18, 2025 at 10:20 PM
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Action History

  1. Referred to Committee on Finance

  2. Introduced and read first time

Sponsors

Sponsorship breakdown

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15 sponsors · 0 co-sponsors · 155 not signed on

Sponsors (15)

Co-sponsors (0)

None.

Not signed on (155)

155 members have not signed on to this bill.

Show all 155 →

"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does S 462 do?
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT CAPITAL EQUIPMENT PURCHASED BY SCHOOL DISTRICTS, COUNTIES, OR MUNICIPALITIES FOR USE ON CAPITAL PROJECTS.
Who sponsors S 462?
S 462 is sponsored by Senator Michael Johnson, Senator Billy Garrett, Senator Brian Adams, Senator A. Shane Massey, Senator Josh Kimbrell, Senator Allen Blackmon, Senator Tom Young, Jr., Senator Greg Hembree, Senator Wes Climer, Senator Daniel B. "Danny" Verdin III, Senator JD Chaplin, Senator Overture Walker, Senator Jeff Zell, Senator Matthew W. "Matt" Leber, and Senator Everett Stubbs.
What is the current status of S 462?
This bill is in committee in the Senate. Introduced March 18, 2025. It must pass committee before a floor vote.
Where can I track S 462?
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