A bill

to amend the South Carolina Code of Laws by amending Section 12-36-2120, relating to EXEMPTIONS FROM SALES TAX so as to ADD AN EXEMPTION FOR PAPER GOODS AND CERTAIN PREPARED FOODS.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1.Section 12-36-2120 of the S.C. Code is amended by adding an item to read:

(84) paper goods including, but not limited to, paper towels, toilet paper, plates, and feminine hygiene products.

SECTION 2.Section 12-36-2120(75) of the S.C. Code is amended to read:

(75) unprepared food that lawfully may be purchased with United States Department of Agriculture food coupons and prepared food that is purchased at a grocery store. However, the exemption allowed by this item applies only to the state sales and use tax imposed pursuant to this chapter;

SECTION 3.This act takes effect upon approval by the Governor.

----XX----