Bill > H3869

This bill amends South Carolina's sales tax law to provide a sales tax exemption for specific clothing items used in perishable prepared food manufacturing facilities. The exemption covers protective clothing required by current good manufacturing practices (GMPs) as defined by federal regulations (21 C.F.R. Sections 111.10 and 110.10). These items include outer garments, impermeable gloves, hairnets, headbands, beard covers, caps, hair covers, and other attire designed to prevent health hazards and protect against food contamination. The clothing must be used by workers who are in direct contact with food, food contact surfaces, and food packaging materials in facilities classified under the North American Industry Classification System (NAICS) code 311991. The tax exemption will take effect upon the Governor's approval and will apply to tax years beginning after 2025, providing a financial benefit to food manufacturing businesses by reducing their expenses for required protective clothing.

Budget and Finance

https://www.scstatehouse.gov/billsearch.php?billnumbers=3869&session=126&summary=B