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 would provide financial relief to families purchasing these essential items, making them more affordable. The bill is set to take effect upon approval by the Governor, reflecting a commitment to support the health and nutrition of young children in South Carolina.

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