South Carolina H 5208: Sales Tax Exemption

Bill Text

2025-2026 Bill 5208 Text of Previous Version (May. 05, 2026) - South Carolina Legislature Online 

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.)

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

________

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.

_______

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 May 05, 2026 at 09:54 PM