South Carolina General Assembly
126th Session, 2025-2026

Bill 5208


Indicates Matter Stricken
Indicates New Matter


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

 

 

 

 

 

 

 

 

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 01:19 PM