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H4619 • 2026

Small Business Sales Tax Exemption

Small Business Sales Tax Exemption

Small Business Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Reps. White, Chumley and Edgerton
Last action
2026-01-13
Official status
Referred to Committee on Ways and Means ( House Journal-page 37 )
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Small Business Sales Tax Exemption

Small Business Sales Tax Exemption

What This Bill Does

  • Small Business Sales Tax Exemption

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-13 House

    Introduced and read first time ( House Journal-page 37 )

  2. 2026-01-13 House

    Referred to Committee on Ways and Means ( House Journal-page 37 )

  3. 2025-12-16 House

    Prefiled

  4. 2025-12-16 House

    Referred to Committee on Ways and Means

Official Summary Text

Small Business Sales Tax Exemption

Current Bill Text

Read the full stored bill text 
2025-2026 Bill 4619: Small Business Sales Tax Exemption - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026
Download
This Bill
in Microsoft Word Format
Indicates Matter Stricken
Indicates New Matter
H. 4619
STATUS INFORMATION
General Bill
Sponsors: Reps. White, Chumley and Edgerton
Document Path: LC-0435SA26.docx
Introduced in the House on January 13, 2026
Currently residing in the House Committee on
Ways and Means
Summary: Small Business Sales Tax Exemption
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

12/16/2025

House

Prefiled

12/16/2025

House

Referred to Committee on
Ways and Means

1/13/2026

House

Introduced and read first time (
House Journal-page 37
)

1/13/2026

House

Referred to Committee on
Ways and Means
(
House Journal-page 37
)

View the latest
legislative information
at the website
VERSIONS OF THIS BILL
12/17/2025

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.

B
e it enacted by the
General Assembly of the State of South Carolina:

S
ECTION 1.
S
ection
12-36-2120
of the S.C. Code is amended by
adding:

(
85) sales made at a small business
located in this State during one month each year of the small business's
choosing. For purposes of this item, "small business" has the same meaning as
defined by the Small Business Administration and the North American Industry
Classification System (NAICS). Each year a small business shall inform the
department of which month it has chosen for its sales tax holiday by October
first of the previous year.

S
ECTION 2. This act takes effect upon approval
by the Governor.

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This web page was last updated on January 13, 2026 at 2:42 PM