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H. 5208
STATUS INFORMATION
General Bill
Sponsors: Reps. B. Newton and Moss
Companion/Similar bill(s): 1004
Document Path: LC-0444DG26.docx
Introduced in the House on February 18, 2026
Introduced in the Senate on April 28, 2026
Passed by the General Assembly on May 12, 2026
Summary: Sales Tax Exemption
HISTORY OF LEGISLATIVE ACTIONS
| Date | Body | Action Description with journal page number |
|---|---|---|
| 2/18/2026 | House | Introduced and read first time (House Journal-page 50) |
| 2/18/2026 | House | Referred to Committee on Ways and Means (House Journal-page 50) |
| 4/21/2026 | House | Committee report: Favorable Ways and Means (House Journal-page 6) |
| 4/23/2026 | House | Requests for debate-Rep(s). Cromer |
| 4/23/2026 | House | Read second time (House Journal-page 22) |
| 4/23/2026 | House | Roll call Yeas-109 Nays-0 (House Journal-page 22) |
| 4/23/2026 | House | Unanimous consent for third reading on next legislative day (House Journal-page 23) |
| 4/24/2026 | House | Read third time and sent to Senate (House Journal-page 2) |
| 4/28/2026 | Senate | Introduced and read first time (Senate Journal-page 11) |
| 4/28/2026 | Senate | Referred to Committee on Finance (Senate Journal-page 11) |
| 5/5/2026 | Senate | Committee report: Favorable Finance (Senate Journal-page 14) |
| 5/7/2026 | Senate | Read second time (Senate Journal-page 62) |
| 5/7/2026 | Senate | Roll call Ayes-46 Nays-0 (Senate Journal-page 62) |
| 5/12/2026 | Senate | Read third time and enrolled (Senate Journal-page 26) |
| 5/14/2026 | Ratified R 216 | |
| 5/19/2026 | Signed By Governor |
View the latest legislative information at the website
VERSIONS OF THIS BILL
(R216, H5208)
AN ACT TO 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.
Be it enacted by the General Assembly of the State of South Carolina:
Sales tax exemption
SECTION 1. Section 12-36-2120(75) of the S.C. Code is amended to read:
(75) unprepared food that lawfully may be purchased with United States Department of Agriculture food coupons, without regard to any demonstration project pursuant to United States Department of Agriculture regulations that would limit the use of food coupons on otherwise eligible items for a limited period of time. However, the exemption allowed by this item applies only to the state sales and use tax imposed pursuant to this chapter;
Time effective
SECTION 2. This act takes effect upon approval by the Governor.
Ratified the 14th day of May, 2026.
Approved the _____________ day of _________________________________________2026.
This web page was last updated on May 14, 2026 at 10:02 PM