The bill S. 981 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 eligible for purchase 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 to unprepared food that can be lawfully purchased with USDA food coupons, thereby broadening the scope of items that qualify for the sales tax exemption. The bill emphasizes that this exemption is applicable only to the state sales and use tax imposed under the relevant chapter of the law. The act will take effect upon approval by the Governor.

Statutes affected:
03/05/2026: 12-36-2120
Latest Version: 12-36-2120