A bill

to amend the South Carolina Code of Laws by amending Section 12-36-2120, relating to sales tax exemptions, so as to provide a sales tax exemption for feminine hygiene products, diapers, and toilet paper.

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 an item to read:

(84) feminine hygiene products, diapers, and toilet paper. For purposes of this item, "feminine hygiene products" means tampons, sanitary napkins, and other similar items.

SECTION 2.This act takes effect upon approval by the Governor and applies to tax years beginning after 2022.

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