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Bill > H3618


SC H3618

SC H3618
Sales tax exemption


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 The Sales Tax So As To Exempt Baby Formula, Baby Food, And Diapers For Babies And Children.

AI Summary

This bill amends South Carolina's sales tax law to create new exemptions for essential baby and infant care products. Specifically, the bill will remove sales tax from baby formula, baby food, and diapers for children under 36 months of age. The exemption covers a broad range of baby food products including food purees, puffs, teether crackers, and puree pouches. By eliminating sales tax on these items, the bill aims to reduce the financial burden on families with young children by making these necessary products more affordable. The tax exemption will take effect immediately upon receiving approval from the Governor, which means parents and caregivers in South Carolina will be able to purchase these essential infant care items without paying sales tax.

Committee Categories

Budget and Finance

Sponsors (4)

Last Action

Member(s) request name added as sponsor: Schuessler (on 03/05/2025)

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