The bill S. 742 proposes amendments to the South Carolina Code of Laws, specifically Section 12-36-2120, to include 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 of age, such as food purees, puffs, and yogurt melts. Additionally, the bill will exempt baby clothes, including items like diapers, onesies, and socks, also intended 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 residing in the Senate Committee on Finance and will take effect upon approval by the Governor.

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