summary
Introduced
02/18/2026
02/18/2026
In Committee
02/18/2026
02/18/2026
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 Provide That Certain Unprepared Foods, That May Be Purchased With Food Coupons Which Are Exempt From Taxes, Are Not Limited To Certain Federal Regulations.
AI Summary
This bill amends Section 12-36-2120 of the South Carolina Code of Laws to expand the sales tax exemption for unprepared foods. Currently, this exemption applies to unprepared foods that can be purchased with Food Coupons, which are government-issued benefits to help low-income individuals and families buy food. The bill removes a restriction that limited this exemption to only those unprepared foods that are not subject to specific federal regulations or demonstration projects that might restrict the use of Food Coupons. In essence, this means that more types of unprepared foods, even if they are part of a temporary federal program that limits Food Coupon use, will now be exempt from South Carolina state sales and use tax.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Referred to Committee on Ways and Means (on 02/18/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.scstatehouse.gov/billsearch.php?billnumbers=5208&session=126&summary=B |
| BillText | https://www.scstatehouse.gov/sess126_2025-2026/prever/5208_20260218.htm |
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