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South Carolina Expands Sales Tax Exemption for Internet and Communications Service Providers

  • South Carolina passed HB 5122 creating a sales tax exemption for certain purchases by internet access and communications service providers.
  • Exempt items include supplies, technical equipment, machinery, and electricity used to produce, broadcast, or distribute internet access or communications services.
  • These providers are treated as manufacturers for this purpose.
  • The law took effect on June 5, 2026, and applies to tax years beginning after 2025.

Source: sovos.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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