South Carolina bill exempts sales tax on clothing required for food safety in manufacturing facilities.
South Carolina H3869 amends the state's sales tax code to exempt certain clothing from sales tax. This exemption applies to clothing required by good manufacturing practices for workers in perishable prepared food manufacturing facilities. The clothing includes outer garments, gloves, hairnets, headbands, beard covers, caps, hair covers, and other attire necessary to prevent contamination of food. This change takes effect upon approval by the Governor and applies to tax years beginning after 2025.
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