A bill

to amend the South Carolina Code of Laws by amending Section 12-36-2120, relating to exemptions from sales tax so as to provide exemptions for baby formula and baby food.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1.Section 12-36-2120 of the S.C. Code is amended by adding

(84) baby formula and baby food, which includes but is not limited to food purees, puffs, teether crackers, puree pouches, and other food intended for sale for children under thirty-six months of age.

SECTION 2.This act takes effect upon approval by the Governor.

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