South Carolina General Assembly
126th Session, 2025-2026

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H. 3618

STATUS INFORMATION

General Bill
Sponsors: Rep. Bernstein
Document Path: LC-0094DG25.docx

Prefiled in the House on December 12, 2024
Ways and Means

Summary: Sales tax exemption

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
12/12/2024 House Prefiled
12/12/2024 House Referred to Committee on Ways and Means

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VERSIONS OF THIS BILL

12/12/2024



 

 

 

 

 

 

 

 

A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM THE SALES TAX SO AS TO EXEMPT BABY FORMULA, BABY FOOD, AND DIAPERS FOR BABIES AND CHILDREN.

 

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:

 

    (85) baby formula and baby food, which includes but is not limited to food purees, puffs, teether crackers, puree pouches, and other food intended for sale for children under thirty-six months of age;

    (86) diapers for babies and children.

 

SECTION 2.  This act takes effect upon approval by the Governor.

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This web page was last updated on December 12, 2024 at 4:50 PM