SC S0742

Exempts baby formula and baby food from South Carolina sales tax, including food purees, puffs, teether crackers, yogurt melts, puree pouches, and other foods intended for infants and children under 36 months of age

Exempts baby clothes from sales tax, including diapers, onesies, shirts, pants, hats, mittens, socks, shoes, and other clothing items for children under 36 months of age

Amends Section 12-36-2120 of the S.C. Code by adding two new exemption categories (items 85 and 86) to the existing sales tax exemptions list

Takes effect upon approval by the Governor