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S742 • 2026

Sales Tax on Baby Supplies

Sales Tax on Baby Supplies

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Senator Kennedy Companion/Similar bill(s): 14, 3329, 3338, 3618
Last action
2026-01-13
Official status
Referred to Committee on Finance ( Senate Journal-page 39 )
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Sales Tax on Baby Supplies

Sales Tax on Baby Supplies

What This Bill Does

  • Sales Tax on Baby Supplies

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-13 Senate

    Introduced and read first time ( Senate Journal-page 39 )

  2. 2026-01-13 Senate

    Referred to Committee on Finance ( Senate Journal-page 39 )

  3. 2025-12-10 Senate

    Prefiled

  4. 2025-12-10 Senate

    Referred to Committee on Finance

Official Summary Text

Sales Tax on Baby Supplies

Current Bill Text

Read the full stored bill text 
2025-2026 Bill 742: Sales Tax on Baby Supplies - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026
Download
This Bill
in Microsoft Word Format
Indicates Matter Stricken
Indicates New Matter
S. 742
STATUS INFORMATION
General Bill
Sponsors: Senator Kennedy
Companion/Similar bill(s): 14, 3329, 3338, 3618
Document Path: SR-0423KM26.docx
Introduced in the Senate on January 13, 2026
Currently residing in the Senate Committee on
Finance
Summary: Sales Tax on Baby Supplies
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

12/10/2025

Senate

Prefiled

12/10/2025

Senate

Referred to Committee on
Finance

1/13/2026

Senate

Introduced and read first time (
Senate Journal-page 39
)

1/13/2026

Senate

Referred to Committee on
Finance
(
Senate Journal-page 39
)

View the latest
legislative information
at the website
VERSIONS OF THIS BILL
12/10/2025

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING
SECTION
12-36-2120
, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO EXEMPT BABY
FORMULA, BABY FOOD, AND BABY CLOTHES.

B
e it enacted by the
General Assembly of the State of South Carolina:

S
ECTION 1.
S
ection
12-36-2120
of the S.C. Code is amended by
adding:

(
85) baby formula and baby food,
which include, but are not limited to, food purees, puffs, teether crackers,
yogurt melts, puree pouches, and other food intended for sale for infants and
children under thirty-six months of age.

(
86) baby clothes, which includes,
but is not limited to, diapers, onesies, shirts, pants, hats, mittens, socks,
shoes, and other items intended for sale for infants and children under thirty
six months of age.

S
ECTION 2. This act takes effect upon approval
by the Governor.

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This web page was last updated on January 13, 2026 at 1:09 PM