South CarolinaSouth Carolina exempts eligible unprepared food despite temporary federal restrictions
Shoppers pay no South Carolina state sales tax on otherwise eligible unprepared food, even when temporary federal test programs restrict food coupon purchases.
What it does
Otherwise eligible unprepared food is exempt from state sales and use taxes even when a temporary federal test program limits food coupon purchases. This exemption does not cover local taxes.
Argument forShoppers could avoid state taxes on otherwise eligible food even when a temporary federal test program restricts food coupon purchases.
Argument againstSellers may need to track separate rules for food coupon purchases and state tax exemptions during temporary federal test programs.
More detail
South Carolina exempts otherwise eligible unprepared food from state sales and use taxes despite temporary federal test program restrictions. The rule covers unprepared food that can legally be bought with U.S. Department of Agriculture food coupons, disregarding temporary restrictions under federal test programs. This exemption applies only to state sales and use taxes, not local taxes. The law took effect when the governor approved it on May 19, 2026.
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Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 5Effective date 05/19/26Latest
- Jun 3Act No. 217
- May 19Signed By Governor Henry McMasterBecame Law
- May 14Ratified R 216
- May 12Read third time and enrolledTo Governor
- May 7Roll call Ayes-46 Nays-0
- Vote recorded 2nd Reading. Result: pass.Upper
- May 7Read second timeMinor
- May 5Committee report: Favorable FinanceMinor
- Apr 28Referred to Committee on FinanceMinor
- Apr 28Introduced and read first timeMinor
- Apr 24Read third time and sent to SenatePassed 1st Chamber
- Apr 23Unanimous consent for third reading on next legislative day
- Vote recorded Passage of Bill. Result: pass.Lower
- Apr 23Roll call Yeas-109 Nays-0
- Apr 23Read second timeMinor
- Apr 23Requests for debate-Rep(s). Cromer
- Apr 21Committee report: Favorable Ways and MeansMinor
- Feb 18Referred to Committee on Ways and MeansMinor
- Feb 18Introduced and read first timeIntroduced
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