South Carolina General Assembly
125th Session, 2023-2024

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Indicates Matter Stricken
Indicates New Matter

S. 300


General Bill
Sponsors: Senators Shealy, Hutto, Jackson, Senn, Goldfinch and Harpootlian
Document Path: SR-0141KM23.docx

Introduced in the Senate on January 10, 2023
Currently residing in the Senate Committee on Finance

Summary: Baby Food Tax


Date Body Action Description with journal page number
12/7/2022 Senate Prefiled
12/7/2022 Senate Referred to Committee on Finance
1/10/2023 Senate Introduced and read first time (Senate Journal-page 184)
1/10/2023 Senate Referred to Committee on Finance (Senate Journal-page 184)

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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.


This web page was last updated on September 8, 2023 at 10:40 AM