Effective May 12, 2025, South Carolina has amended the state’s sales tax exemption for durable medical equipment and related supplies which are paid for directly by Medicaid or Medicare funds. The exemption has been amended to remove the requirement that the seller of durable medical equipment and related supplies have a principal place of business in South Carolina. The exemption was amended in response to a prior South Carolina Supreme Court ruling that found the requirement to be unconstitutional (Orthofix v. Department of Revenue, Supreme Court of South Carolina, No. 28211, June 26, 2024). (H.B. 3800, Laws 2025, effective May 12, 2025)