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H4705 • 2026

Volunteer Fire Sales Tax Exemption Act

Volunteer Fire Sales Tax Exemption Act

Taxes
Active

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

Sponsor
Reps. Rankin, Pope, Oremus, Taylor, White, Teeple, Willis and Gilliam
Last action
2026-01-29
Official status
Member(s) request name added as sponsor: Willis, Gilliam
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.

Volunteer Fire Sales Tax Exemption Act

Volunteer Fire Sales Tax Exemption Act

What This Bill Does

  • Volunteer Fire Sales Tax Exemption Act

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. 2026-01-29 House

    Member(s) request name added as sponsor: Willis, Gilliam

  2. 2026-01-21 House

    Member(s) request name added as sponsor: Teeple

  3. 2026-01-20 House

    Member(s) request name added as sponsor: White

  4. 2026-01-13 House

    Introduced and read first time ( House Journal-page 62 )

  5. 2026-01-13 House

    Referred to Committee on Ways and Means ( House Journal-page 62 )

  6. 2025-12-16 House

    Prefiled

  7. 2025-12-16 House

    Referred to Committee on Ways and Means

Official Summary Text

Volunteer Fire Sales Tax Exemption Act

Current Bill Text

Read the full stored bill text
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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This Bill
in Microsoft Word Format
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