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Bill > S0742


SC S0742

SC S0742
Sales Tax on Baby Supplies


summary

Introduced
01/13/2026
In Committee
01/13/2026
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 Exempt Baby Formula, Baby Food, And Baby Clothes.

AI Summary

This bill amends South Carolina's sales tax law to create new sales tax exemptions for baby-related items, specifically expanding tax-free purchases to include baby formula, baby food, and baby clothes for infants and children under three years old. The exemptions cover a wide range of products such as food purees, puffs, teether crackers, yogurt melts, puree pouches, diapers, onesies, shirts, pants, hats, mittens, socks, and shoes designed for babies and toddlers. By removing sales tax from these essential items, the bill aims to reduce the financial burden on families with young children by making baby supplies more affordable. The tax exemption will take effect immediately upon receiving the Governor's approval, providing immediate relief to parents and caregivers purchasing these necessary infant and toddler products.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Committee on Finance (on 01/13/2026)

bill text


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