S.0742

Sales Tax on Baby Supplies

Introduced·1/13/26
Introduced Text

South Carolina S0742 amends sales tax exemptions to include baby formula, baby food, and baby clothes.

South Carolina S0742 amends the state sales tax code to include baby formula, baby food, and baby clothes in the list of items exempt from sales tax. This includes food purees, puffs, teether crackers, yogurt melts, puree pouches, and other food intended for infants and children under thirty-six months of age. It also includes diapers, onesies, shirts, pants, hats, mittens, socks, shoes, and other items intended for infants and children under thirty-six months of age. This act takes effect upon approval by the Governor.

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  • Core Provisions
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  • Impact
  • Legal Framework
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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 13

Senate

Introduced and read first time

Jan 13

Senate

Referred to Committee on Finance

Dec 10, 2025

Senate

Prefiled