Shown verbatim: the complete text as captured from the official page posted by the South Carolina General Assembly, fetched 2026-08-29. This is the enrolled version. The official bill page.
(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.) (A217, R216, H5208) AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO PROVIDE THAT CERTAIN UNPREPARED FOODS, THAT MAY BE PURCHASED WITH FOOD COUPONS WHICH ARE EXEMPT FROM TAXES, ARE NOT LIMITED TO CERTAIN FEDERAL REGULATIONS. Be it enacted by the General Assembly of the State of South Carolina: Sales tax exemption SECTION 1. Section 12-36-2120(75) of the S.C. Code is amended to read: (75) unprepared food that lawfully may be purchased with United States Department of Agriculture food coupons, without regard to any demonstration project pursuant to United States Department of Agriculture regulations that would limit the use of food coupons on otherwise eligible items for a limited period of time. However, the exemption allowed by this item applies only to the state sales and use tax imposed pursuant to this chapter; Time effective SECTION 2. This act takes effect upon approval by the Governor. Ratified the 14th day of May, 2026. Approved the 19th day of May, 2026. __________
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