South Carolina H 3869: Sales tax exemption

Bill Text

2025-2026 Bill 3869 Text of Previous Version (Apr. 03, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3869

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

Committee Report

April 3, 2025

H. 3869

Introduced 
by Rep. Bannister 

S. Printed 4/3/25--H.

Read the first time January 30, 2025

________

The committee on House Ways and 
Means

To whom was referred a Bill (H. 3869) to amend 
the South Carolina Code of Laws by amending Section 12-36-2120, relating to 
sales tax exemptions, so as to provide for a sales tax exemption for certain, etc., 
respectfully

Report:

That they have duly and carefully considered 
the same, and recommend that the same do pass:

B.W. BANNISTER for Committee.

_______

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING 
SECTION 12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO PROVIDE FOR A 
SALES TAX EXEMPTION FOR CERTAIN CLOTHING REQUIRED FOR USE IN PERISHABLE 
PREPARED FOOD MANUFACTURING FACILITIES.

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) clothing required by current 
good manufacturing practices pursuant to 21 C.F.R. Section 111.10 at perishable 
prepared food manufacturing facilities defined by the North American Industry 
Classification System 311991 to prevent health hazards, including outer 
garments, gloves of an impermeable material, hairnets, headbands, beard covers, 
caps, hair covers or other effective hair restraints, and other attire required 
pursuant to 21 C.F.R. Section 110.10 for persons working in direct contact with 
food, food contact services, and food packaging materials to protect against 
contamination of food in perishable prepared food manufacturing facilities.

SECTION 2. This act takes effect upon approval 
by the Governor and applies to tax years beginning after 2025.

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