Scope
S.C. Code Ann. 12-36-2120(79) exempts from sales and use tax computers, computer equipment, hardware and software used within a qualifying datacenter, and electricity used by the datacenter, subject to the item's investment and job thresholds and Department of Commerce certification. Subitem (G) limits the exemption to datacenters certified before 1 January 2032, and lets a taxpayer certified by 31 December 2031 keep it for an additional ten years.
- Geographic scope
- South Carolina
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- South Carolina General Assembly
Dates
- Adopted
- No adoption day is recorded
- Effective
- Several dates apply; see the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- No single end date is stored. New certifications stop after 31 December 2031; certified taxpayers keep the exemption for ten more years, so the end depends on each certification.
- Source document
- The source page states no document date
- Last checked
- 22 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
South Carolina exempts qualifying datacenter computer equipment and the electricity a qualifying datacenter uses from sales and use tax under Code section 12-36-2120(79). A datacenter must meet investment and job thresholds and be certified by the Department of Commerce. Only datacenters certified before 1 January 2032 qualify, and a taxpayer certified by 31 December 2031 keeps the exemption for another ten years.
What this does not establish
- An earlier review cited item (80); the datacenter exemption is item (79) in the opened Code text.
- The Code page shows no currency date; the section history on the page lists acts only through 2025 Act No. 45, so changes from the 2026 session may not be reflected, and 2026 bill outcomes were not verified from a saved primary source.
- The original enactment date was not opened.
- A 2026 act that keeps datacenters out of a separate provider exemption is not part of this record.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Act 242 (2026): data centers excluded from new provider tax exemption (In effect)
Sources
https://www.scstatehouse.gov/code/t12c036.php