South Carolina General Assembly
126th Session, 2025-2026

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H. 5208

STATUS INFORMATION

General Bill
Sponsors: Reps. B. Newton and Moss
Document Path: LC-0444DG26.docx

Introduced in the House on February 18, 2026
Currently residing in the House Committee on Ways and Means

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)

View the latest legislative information at the website

VERSIONS OF THIS BILL

02/18/2026



 

 

 

 

 

 

 

 

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 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:

 

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;

 

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

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This web page was last updated on February 18, 2026 at 1:19 PM