The bill S. 14 proposes an amendment to the South Carolina Code of Laws, specifically Section 12-36-2120, to introduce a sales tax exemption for baby formula and baby food. The new legal language specifies that this exemption includes a variety of products intended for infants and children under thirty-six months of age, such as food purees, puffs, teether crackers, yogurt melts, and puree pouches.

If enacted, this legislation aims to alleviate the financial burden on families purchasing essential nutrition for young children by removing sales tax on these specific items. The bill will take effect upon approval by the Governor.

Statutes affected:
12/11/2024: 12-36-2120
Latest Version: 12-36-2120