Volunteer Fire Sales Tax Exemption Act
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill would exempt certain firefighting equipment purchased by volunteer fire departments in South Carolina from state sales tax. Specifically, it expands the list of items considered firefighting equipment to include those listed in a specific section of state law. The exemption applies to equipment purchased by volunteer fire departments, as defined by existing law. The bill takes effect on July 1, 2026.
Key provisions
- Exempts firefighting equipment from sales tax.
- Specifically includes items listed in Section 23-9-25(E) as firefighting equipment.
- Applies to equipment purchased by volunteer fire departments.
- Defines ‘volunteer fire department’ using existing legal language.
Who is affected
- Volunteer Fire Departments
- Taxpayers purchasing firefighting equipment
Notable changes
- Expands the definition of ‘firefighting equipment’ to include a broader range of items.
Bill text
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