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H4621 • 2026

Maximum Sales Tax

Maximum Sales Tax

Taxes
Active

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

Sponsor
Reps. Yow, B. Newton, C. Mitchell, Pope and White
Last action
2026-01-20
Official status
Member(s) request name added as sponsor: White
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.

Maximum Sales Tax

Maximum Sales Tax

What This Bill Does

  • Maximum Sales Tax

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. 2026-01-20 House

    Member(s) request name added as sponsor: White

  2. 2026-01-13 House

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

  3. 2026-01-13 House

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

  4. 2025-12-16 House

    Prefiled

  5. 2025-12-16 House

    Recommitted to Committee on Ways and Means

Official Summary Text

Maximum Sales Tax

Current Bill Text

Read the full stored bill text 
2025-2026 Bill 4621: Maximum Sales Tax - 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. 4621
STATUS INFORMATION
General Bill
Sponsors: Reps. Yow, B. Newton, C. Mitchell, Pope and White
Document Path: LC-0407SA26.docx
Introduced in the House on January 13, 2026
Currently residing in the House
Summary: Maximum Sales Tax
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

12/16/2025

House

Prefiled

12/16/2025

House

Recommitted 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
)

1/20/2026

House

Member(s) request name added as sponsor: White

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
12-36-2110
, RELATING TO THE MAXIMUM TAX ON THE SALE OF CERTAIN ITEMS,
SO AS TO INCLUDE MUSICAL EQUIPMENT PURCHASED BY CERTAIN RELIGIOUS
ORGANIZATIONS.

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

S
ECTION 1.
S
ection
12-36-2110
(C) of the S.C. Code is amended to
read:

(
C) For the sale of each musical
instrument,
musical equipment,
or each piece of
office equipment, purchased by a religious organization exempt under Internal
Revenue Code Section 501(c)(3), the maximum tax imposed by this chapter is
three hundred dollars. The musical instrument
, musical
equipment,
or office equipment must be located on church property and
used exclusively for the organizations exempt purpose. The religious
organization must furnish to the seller an affidavit on forms prescribed by the
department. The affidavit must be retained by the seller.

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

----XX----

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