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 proposed changes will 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 intended for children under thirty-six months of age.

If enacted, this bill aims to alleviate the financial burden on families with young children by removing sales tax on essential items like baby formula, baby food, and diapers. The bill will take effect upon approval by the Governor.

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