The bill H. 3618 proposes an amendment to the South Carolina Code of Laws, specifically Section 12-36-2120, to include new exemptions from the sales tax. The bill aims to exempt baby formula, baby food, and diapers for babies and children from sales tax. The definition of baby food is expanded to include various products such as food purees, puffs, teether crackers, and puree pouches, specifically intended for children under thirty-six months of age.

If enacted, this legislation would provide financial relief to families with young children by eliminating sales tax on essential items like baby formula, baby food, and diapers. The bill is set to take effect upon approval by the Governor.

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