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2025-2026 Bill 4705: Volunteer Fire Sales Tax Exemption Act - South Carolina Legislature Online
South Carolina General Assembly
126th Session, 2025-2026
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Indicates Matter Stricken
Indicates New Matter
H. 4705
STATUS INFORMATION
General Bill
Sponsors: Reps. Rankin, Pope, Oremus, Taylor, White, Teeple, Willis and Gilliam
Document Path: LC-0329DG26.docx
Introduced in the House on January 13, 2026
Currently residing in the House
Summary: Volunteer Fire Sales Tax Exemption Act
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 62
)
1/13/2026
House
Referred to Committee on
Ways and Means
(
House Journal-page 62
)
1/20/2026
House
Member(s) request name added as sponsor: White
1/21/2026
House
Member(s) request name added as sponsor: Teeple
1/29/2026
House
Member(s) request name added as sponsor: Willis,
Gilliam
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 SALES TAX EXEMPTIONS, SO AS TO EXEMPT CERTAIN
FIREFIGHTING EQUIPMENT PURCHASED BY VOLUNTEER FIRE DEPARTMENTs.
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) firefighting equipment
purchased by a volunteer fire department. For purposes of this section,
firefighting equipment includes items of tangible personal property enumerated
in Section
23-9-25
(E), and "volunteer fire department" has the same meaning as
set forth in Section
23-9-25
.
S
ECTION 2. This act takes effect July 1, 2026.
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This web page was last updated on January 13, 2026 at 2:43 PM