The bill H. 3869 proposes an amendment to Section 12-36-2120 of the South Carolina Code of Laws to establish a sales tax exemption for specific clothing items required in perishable prepared food manufacturing facilities. This exemption is aimed at clothing that adheres to current good manufacturing practices as outlined in federal regulations, specifically 21 C.F.R. Section 111.10. The bill details the types of clothing eligible for the exemption, which includes outer garments, impermeable gloves, hairnets, headbands, beard covers, caps, and other effective hair restraints necessary for individuals working in direct contact with food and food packaging materials.

The act will take effect upon approval by the Governor and will apply to tax years beginning after 2025. This legislative change is intended to enhance food safety by ensuring that workers in the food manufacturing sector are equipped with the necessary protective clothing to prevent contamination.

Statutes affected:
01/30/2025: 12-36-2120
04/03/2025: 12-36-2120
Latest Version: 12-36-2120