South Carolina General Assembly
126th Session, 2025-2026
Download This Bill in Microsoft Word Format
Indicates Matter Stricken
Indicates New Matter
S. 742
STATUS INFORMATION
General Bill
Sponsors: Senator Kennedy
Companion/Similar bill(s): 14, 3329, 3338, 3618
Document Path: SR-0423KM26.docx
Prefiled in the Senate on December 10, 2025
Currently residing in the Senate Committee on Finance
HISTORY OF LEGISLATIVE ACTIONS
| Date | Body | Action Description with journal page number |
|---|---|---|
| 12/10/2025 | Senate | Prefiled |
| 12/10/2025 | Senate | Referred to Committee on Finance |
View the latest legislative information at the website
VERSIONS OF THIS BILL
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 EXEMPT BABY FORMULA, BABY FOOD, AND BABY CLOTHES.
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:
(85) baby formula and baby food, which include, but are not limited to, food purees, puffs, teether crackers, yogurt melts, puree pouches, and other food intended for sale for infants and children under thirty-six months of age.
(86) baby clothes, which includes, but is not limited to, diapers, onesies, shirts, pants, hats, mittens, socks, shoes, and other items intended for sale for infants and children under thirty six months of age.
SECTION 2. This act takes effect upon approval by the Governor.
----XX----
This web page was last updated on December 10, 2025 at 2:34 PM