Sales Tax Exemption AN ACT 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. - RATIFIED TITLEView full text View Vote History View Fiscal Impact02/18/26House Introduced and read first time (House Journal-page 50)02/18/26House Referred to Committee on Ways and Means (House Journal-page 50)04/21/26House Committee report: Favorable Ways and Means (House Journal-page 6)04/23/26House Requests for debate-Rep(s). Cromer04/23/26House Read second time (House Journal-page 22)04/23/26House Roll call Yeas-109 Nays-0 (House Journal-page 22)04/23/26House Unanimous consent for third reading on next legislative day (House Journal-page 23)04/24/26House Read third time and sent to Senate (House Journal-page 2)04/28/26Senate Introduced and read first time (Senate Journal-page 11)04/28/26Senate Referred to Committee on Finance (Senate Journal-page 11)05/05/26Senate Committee report: Favorable Finance (Senate Journal-page 14)05/07/26Senate Read second time (Senate Journal-page 62)05/07/26Senate Roll call Ayes-46 Nays-0 (Senate Journal-page 62)05/12/26Senate Read third time and enrolled (Senate Journal-page 26)05/14/26 Ratified R 21605/19/26 Signed By Governor06/05/26 Effective date 05/19/2606/03/26 Act No. 217
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill amends South Carolina’s sales tax laws to clarify that certain unprepared foods purchased with food coupons, which are already exempt from sales tax, are not subject to limitations based on federal regulations. Specifically, it ensures that unprepared foods purchased with these coupons are not restricted by demonstration projects or other federal rules that might limit their eligibility for tax exemptions. This change aims to simplify the process for consumers utilizing food assistance programs.
Key provisions
- Clarifies that unprepared foods purchased with food coupons are exempt from sales tax.
- Specifically addresses limitations on food coupons under federal regulations.
- Applies the exemption to state sales and use tax.
- Ensures the exemption applies regardless of demonstration projects.
- Removes restrictions on the use of food coupons for eligible items.
Who is affected
- Consumers
- Food retailers
- Individuals utilizing food assistance programs
Notable changes
- Expands the existing sales tax exemption to include unprepared foods purchased with food coupons.
- Addresses and clarifies limitations related to federal regulations on food coupons.
Bill text
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Sponsors
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2 on record
Primary sponsor
B. Newton
Cosponsor
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