H 5208

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