The bill S. 742 proposes amendments to the South Carolina Code of Laws, specifically Section 12-36-2120, to introduce exemptions from sales tax for certain baby supplies. The new provisions will exempt baby formula and baby food, which encompasses a variety of products intended for infants and children under thirty-six months, including food purees, puffs, and yogurt melts. Additionally, the bill will exempt baby clothes, covering items such as diapers, onesies, and other clothing designed for the same age group.

This legislation aims to alleviate the financial burden on families with young children by removing sales tax from essential baby supplies. The bill is currently under consideration in the Senate Committee on Finance and will take effect upon receiving approval from the Governor.

Statutes affected:
12/10/2025: 12-36-2120
Latest Version: 12-36-2120