summary
Introduced
03/05/2026
03/05/2026
In Committee
03/05/2026
03/05/2026
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 certain unprepared foods. Previously, this exemption was limited to unprepared foods that could be purchased with United States Department of Agriculture (USDA) food coupons, and this exemption was tied to specific federal regulations. The bill removes the limitation that the exemption is contingent on federal regulations, meaning that unprepared foods eligible for purchase with USDA food coupons will remain exempt from South Carolina state sales and use tax even if federal regulations change or implement demonstration projects that would restrict coupon use on those items. This change aims to ensure consistent tax exemption for these essential food items regardless of temporary federal program adjustments.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Referred to Committee on Finance (on 03/05/2026)
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=0981&session=126&summary=B |
| BillText | https://www.scstatehouse.gov/sess126_2025-2026/prever/981_20260305.htm |
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