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Bill > S0014


SC S0014

Tax Free Formula and Baby Food


summary

Introduced
01/14/2025
In Committee
01/14/2025
Crossed Over
Passed
Dead

Introduced Session

126th General Assembly

Bill Summary

Amend The South Carolina Code Of Laws By Amending Section 12-36-2120, Relating To Exemptions From Sales Tax So As To Provide A Sales Tax Exemption For Baby Formula And Baby Food.

AI Summary

This bill amends South Carolina's sales tax law to create a new tax exemption for baby formula and baby food, which is broadly defined to include not just traditional formula, but also food purees, puffs, teether crackers, yogurt melts, puree pouches, and other food products intended for infants and children under 36 months of age. By adding this exemption to Section 12-36-2120 of the state code, the legislation aims to reduce the financial burden on families with young children by eliminating sales tax on these essential infant nutrition products. The bill would take effect immediately upon receiving the Governor's approval, providing an immediate tax relief for parents and caregivers purchasing these items. This type of targeted sales tax exemption is designed to support families with young children by making essential baby nutrition products more affordable.

Committee Categories

Budget and Finance

Sponsors (4)

Last Action

Referred to Committee on Finance (on 01/14/2025)

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