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H4925 • 2026

Sales Tax Exemption

Sales Tax Exemption

Taxes
Active

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

Sponsor
Rep. Bannister
Last action
2026-01-14
Official status
Referred to Committee on Ways and Means ( House Journal-page 91 )
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.

Sales Tax Exemption

Sales Tax Exemption

What This Bill Does

  • 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. 2026-01-14 House

    Introduced and read first time ( House Journal-page 91 )

  2. 2026-01-14 House

    Referred to Committee on Ways and Means ( House Journal-page 91 )

Official Summary Text

Sales Tax Exemption

Current Bill Text

Read the full stored bill text 
2025-2026 Bill 4925: Datacenter - 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. 4925
STATUS INFORMATION
General Bill
Sponsors: Rep. Bannister
Document Path: LC-0336DG26.docx
Introduced in the House on January 14, 2026
Currently residing in the House Committee on
Ways and Means
Summary: Sales Tax Exemption
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

1/14/2026

House

Introduced and read first time (
House Journal-page 91
)

1/14/2026

House

Referred to Committee on
Ways and Means
(
House Journal-page 91
)

View the latest
legislative information
at the website
VERSIONS OF THIS BILL
01/14/2026

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING
SECTION
12-36-2120
, RELATING TO THE SALES TAX EXEMPTION FOR CERTAIN
DATACENTERS, SO AS TO EXTEND THE EXEMPTION TO CERTAIN RELATED PERSONS OF THE
TAXPAYER.

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

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

(
H) For purposes of this item, "taxpayer"
includes a person who bears a relationship to the taxpayer as described in
Section 267(b) of the Internal Revenue Code.

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

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This web page was last updated on January 14, 2026 at 3:41 PM