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S981 • 2026

Sales Tax Exemption

Sales Tax Exemption

Taxes
Active

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

Sponsor
Senator Verdin
Last action
2026-03-05
Official status
Referred to Committee on Finance ( Senate Journal-page 7 )
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 Exemption

Sales Tax Exemption

What This Bill Does

  • Sales Tax Exemption

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. 2026-03-05 Senate

    Introduced and read first time ( Senate Journal-page 7 )

  2. 2026-03-05 Senate

    Referred to Committee on Finance ( Senate Journal-page 7 )

Official Summary Text

Sales Tax Exemption

Current Bill Text

Read the full stored bill text 
2025-2026 Bill 981: Sales Tax Exemption - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026
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This Bill
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Indicates Matter Stricken
Indicates New Matter
S. 981
STATUS INFORMATION
General Bill
Sponsors: Senator Verdin
Document Path: SR-0122CEM26.docx
Introduced in the Senate on March 5, 2026
Currently residing in the Senate Committee on
Finance
Summary: Sales Tax Exemption
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

3/5/2026

Senate

Introduced and read first time (
Senate Journal-page 7
)

3/5/2026

Senate

Referred to Committee on
Finance
(
Senate Journal-page 7
)

View the latest
legislative information
at the website
VERSIONS OF THIS BILL
03/05/2026

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 PROVIDE
THAT CERTAIN UNPREPARED FOODS THAT MAY BE PURCHASED WITH FOOD COUPONS WHICH ARE
EXEMPT FROM TAXES ARE NOT LIMITED TO CERTAIN FEDERAL REGULATIONS.

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

S
ECTION 1.
S
ection
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;

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

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This web page was last updated on March 5, 2026 at 11:44 AM