South Carolina General Assembly
125th Session, 2023-2024

Download This Bill in Microsoft Word Format

Indicates Matter Stricken
Indicates New Matter

H. 3109


General Bill
Sponsors: Reps. Collins, Pace and Dillard
Companion/Similar bill(s): 149, 3110, 3563
Document Path: LC-0087SA23.docx

Introduced in the House on January 10, 2023
Currently residing in the House

Summary: Sales Tax Exemption


Date Body Action Description with journal page number
12/8/2022 House Prefiled
12/8/2022 House Referred to Committee on Ways and Means
1/10/2023 House Introduced and read first time (House Journal-page 68)
1/10/2023 House Referred to Committee on Ways and Means (House Journal-page 68)
2/8/2023 House Member(s) request name added as sponsor: Dillard

View the latest legislative information at the website



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.


This web page was last updated on January 11, 2024 at 5:24 PM