SC Sales, Use and Income Tax Legislative Subcommittee of the House Ways and Means Committee March 24, 2026

Legislative subcommittee · March 24, 2026

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29:21

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Bill 5208 introduced; staff explanation

Presentation

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Chair opened the hearing on bill 5208, and staff explained the amendment: it clarifies the existing sales-tax exemption for unprepared food (section 12 36 21 20) to ensure the exemption continues to apply to foods temporarily unavailable for purchase with food coupons during a USDA demonstration project.

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A legislative subcommittee heard three bills on sales-tax and tax-credit matters. It gave favorable reports to a sales-tax exemption for certain USDA demonstration food items, a clarification exempting Next Generation 9‑1‑1 contracts from sales tax, and Senate Bill 32 creating an income tax credit for donations to pregnancy resource organizations; all three were advanced to the full committee.

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Transcript

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