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SC Information Letter #25-10
South Carolina Department of Revenue
South Carolina Department of Revenue
Files
Abstract
The purpose of this Information Letter is to give notice that the sales and use tax exemption for DME (durable medical equipment) found in Section 12-36-2120(74) has been amended so that now all sellers of DME, both out-of-state and in-state, may seek the exemption as of May 12, 2025, so long as the seller meets all other requirements of the exemption as set forth.
Issue Date
5/12/2025
Keywords
Taxation--South Carolina, Durable goods, Consumer, Medical instruments and apparatus
Type
Text
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