Indicates Matter Stricken

Indicates New Matter

 

Committee Report

May 5, 2026

 

H. 5208

 

Introduced by Reps. B. Newton and Moss

 

S. Printed 5/5/26--S.

Read the first time April 28, 2026

 

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The committee on Senate Finance

To whom was referred a Bill (H. 5208) 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, etc., respectfully

Report:

That they have duly and carefully considered the same, and recommend that the same do pass:

 

HARVEY PEELER for Committee.

 

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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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