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. The new legal language specifies that clothing necessary for compliance with current good manufacturing practices, as outlined in 21 C.F.R. Section 111.10, will be exempt from sales tax. This includes outer garments, impermeable gloves, hairnets, headbands, beard covers, caps, hair covers, and other attire mandated by 21 C.F.R. Section 110.10 for individuals who work in direct contact with food and related materials, aimed at preventing contamination.
The bill is set to take effect upon approval by the Governor and will apply to tax years beginning after 2025. This legislative change is intended to support the food manufacturing industry by reducing operational costs associated with compliance-related clothing requirements.
Statutes affected: 01/30/2025: 12-36-2120
04/03/2025: 12-36-2120
Latest Version: 12-36-2120