The bill H. 5208 proposes an amendment to Section 12-36-2120 of the South Carolina Code of Laws, specifically regarding exemptions from sales tax. The amendment aims to clarify that certain unprepared foods, which can be purchased with United States Department of Agriculture (USDA) food coupons, are exempt from sales tax without being restricted by specific federal regulations or demonstration projects that may limit the use of these coupons on eligible items for a limited time.

The new legal language specifies that the exemption applies solely to the state sales and use tax imposed under the relevant chapter. This change is intended to broaden the scope of food items eligible for tax exemption, thereby providing greater access to unprepared foods for individuals utilizing food assistance programs. The bill will take effect upon approval by the Governor.

Statutes affected:
02/18/2026: 12-36-2120
Latest Version: 12-36-2120