- South Carolina High Court ruled Durable Medical Equipment Exemption is discriminatory
- Exemption for sale of durable medical equipment paid for by Medicaid or Medicare funds
- Exemption only applies when seller’s place of business is in South Carolina
- Court found exemption violates dormant Commerce Clause
- Court declared entire DME exemption void going forward
- Court acknowledged lack of evidence regarding legislative intent
- South Carolina Legislature can reenact exemption without unconstitutional limitation
Source: www2.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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