Sales Tax Exemption
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill modifies South Carolina’s sales tax laws to clarify that unprepared foods purchased with food coupons, which are already exempt from sales tax, are not subject to limitations based on federal regulations. Specifically, it expands the scope of food coupons that qualify for this exemption. The bill ensures that the state sales tax exemption applies to these purchases, regardless of any temporary restrictions imposed by the USDA.
Key provisions
- Expands the definition of eligible food coupons for sales tax exemption.
- Clarifies that unprepared foods purchased with these coupons are exempt.
- Removes limitations on the use of food coupons based on USDA demonstration projects.
- Applies the sales tax exemption to state sales and use taxes only.
Who is affected
- Consumers
- Food retailers
- Food coupon issuers
- The South Carolina Department of Revenue
Notable changes
- Addresses potential limitations on food coupons based on USDA regulations.
- Broadens the scope of food items eligible for the sales tax exemption.
Bill text
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