South Carolina S 14: Tax Free Formula and Baby Food

Bill Text

2025-2026 Bill 14 Text of Previous Version (Dec. 11, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 14

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 A 
SALES TAX EXEMPTION FOR BABY FORMULA AND BABY FOOD.

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 includes but is 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.

SECTION 2. This act takes effect upon approval 
by the Governor.

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This web page was last updated on December 11, 2024 at 04:17 PM