South Carolina Expands Computer Equipment Sales Tax Exemption, Enacts Targeted Tax Exclusions

The South Carolina Governor enacted a law to: 1) exclude certain payments for Emergency Services IP Network (ESInet) services supporting Next Generation 911 from the definition of gross proceeds of sales; 2) exempt certain admissions charged by qualifying local chambers of commerce from the admissions tax; and 3) expand an existing sales tax exemption for certain computer equipment by extending eligibility to related persons described in IRC §267(b). The law takes effect July 1. [H. 5093, enacted 05/19/26]