South Carolina S 1004: Rev. Aaron Brown

Bill Text

2025-2026 Bill 1004 Text of Previous Version (Mar. 11, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 1004

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 
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 March 11, 2026 at 01:30 PM