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South Carolina End of Medical Device Sales Tax Coming


The South Carolina 2011-2012 legislative session passed S*0036, commonly referred to as Act No. 32.

Act No. 32 modifies the state rate on “durable medical equipment and supplies” [italics added]. From July 1, 2011 to June 30, 2012, that rate reduced from 5.5% to “…3.5% (plus any applicable local sales and use tax).”

Beginning July 1, 2012 to December 31, 2012, “…the sales and use tax rate will go down to 1.75% (again, plus any applicable local sales and use tax); and beginning January 1, 2013, there will be no state or local sales and use tax on sales of qualifying durable medical equipment and the South Carolina Code § 12-36-2120(74) exemption will be fully implemented” [bold and italic emphasis added].

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”