H5122 is a bill in the South Carolina Legislature (126th General Assembly): Internet and Communications Service Providers Equipment.

What is the status of H5122?

Signed into law as of June 3, 2026. Latest action: Effective date See Act for Effective Date (June 5, 2026).

Brandon Newton (R, 45), with 11 co-sponsors.

Where is the official record for H5122?

On the South Carolina Legislature website: https://www.scstatehouse.gov/sess126_2025-2026/bills/5122.htm

South Carolina legislation · 126th General Assembly

South Carolina H5122: Internet and Communications Service Providers Equipment

Q: What does H5122 do?

In its own words: TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING ARTICLE 31 TO CHAPTER 9, TITLE 58 SO AS TO PERMIT CERTAIN ITEMS SOLD TO OR USED BY INTERNET ACCESS SERVICE PROVIDERS AND COMMUNICATIONS SERVICE PROVIDERS TO BE EXEMPT FROM SALES TAX. Amend Title To Conform B e it enacted by the General Assembly of the State of South Carolina: S ECTION 1. C hapter 9, Title 58 of the S.C. Code is amended by adding: A rticle 31 S ervice Provider Tax Exemptions S ection 58-9-3100. ( A) All supplies, technical equipment, machinery, and electricity sold to internet access service providers and communications.

Status: Signed into law, June 3, 2026

What the bill says

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING ARTICLE 31 TO CHAPTER 9, TITLE 58 SO AS TO PERMIT CERTAIN ITEMS SOLD TO OR USED BY INTERNET ACCESS SERVICE PROVIDERS AND COMMUNICATIONS SERVICE PROVIDERS TO BE EXEMPT FROM SALES TAX. Amend Title To Conform B e it enacted by the General Assembly of the State of South Carolina: S ECTION 1. C hapter 9, Title 58 of the S.C. Code is amended by adding: A rticle 31 S ervice Provider Tax Exemptions S ection 58-9-3100. ( A) All supplies, technical equipment, machinery, and electricity sold to internet access service providers and communications.

From the amended text, May 12, 2026:

A bill TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING ARTICLE 31 TO CHAPTER 9, TITLE 58 SO AS TO PERMIT CERTAIN ITEMS SOLD TO OR USED BY INTERNET ACCESS SERVICE PROVIDERS AND COMMUNICATIONS SERVICE PROVIDERS TO BE EXEMPT FROM SALES TAX. Amend Title To Conform B e it enacted by the General Assembly of the State of South Carolina: S ECTION 1. C hapter 9, Title 58 of the S.C. Code is amended by adding: A rticle 31 S ervice Provider Tax Exemptions S ection 58-9-3100. ( A) All supplies, technical equipment, machinery, and electricity sold to internet access service providers and communications service providers, for use in producing, broadcasting, or distributing internet access service, communications services, or any combination thereof are exempt from sales tax imposed by Chapter 36, Title 12 pursuant to the provisions of Section 12-36-2120. For purposes of this section, internet access service providers and communications service providers are deemed to be manufacturers. ( B) An internet access provider or communications service provider shall apply to the Department of Revenue for a refund of state and local sales and use taxes paid on items exempt under this section not later than January thirty-first for the prior calendar year. No later than May first, the department shall calculate the total amount of qualifying refund …

Read the full official text

South Carolina H5122: Internet and Communications Service Providers Equipment

What the bill says

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