- South Carolina Supreme Court declared a discriminatory sales tax exemption invalid
- Exemption applied to durable medical equipment sold with Medicaid or Medicare funds
- Businesses outside of South Carolina were not able to claim the exemption
- Orthofix, Inc. and KCI USA, Inc. challenged the exemption as discriminatory
- Court found the law had a discriminatory effect and purpose
- Court could not sever the unconstitutional language from the exemption
Source: natlawreview.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.
