South Carolina Senate Bill S0742

South Carolina 2025-2026 Regular Session

• Introduced: 1/13/26
• Refer: 1/13/26

Caption

Sales Tax on Baby Supplies

Summary

S0742 would amend South Carolina’s sales tax exemption statute to add two new exempt categories: baby formula and baby food, and baby clothes. The bill defines baby food broadly to include items such as purees, puffs, teether crackers, yogurt melts, and puree pouches, and it defines baby clothes broadly to include items such as diapers, onesies, shirts, pants, hats, mittens, socks, shoes, and other items intended for infants and children under 36 months of age. If enacted, the bill would reduce the sales tax burden on purchases commonly made for infants and toddlers by adding these items to the list of exempt goods in Section 12-36-2120 of the South Carolina Code. The bill takes effect upon approval by the Governor, so it would immediately change the state’s sales tax treatment of the covered products once signed into law.

Impact

The bill would amend South Carolina Code Section 12-36-2120, which governs sales tax exemptions, by creating new exemptions for baby formula, baby food, and baby clothes. This would directly affect retailers selling infant and toddler products and consumers purchasing those goods, while reducing state and local sales tax revenue associated with those sales. The measure would also broaden the statutory definition of exempt baby-related items by listing examples and extending coverage to products intended for children under 36 months of age.

Sentiment

The available record shows no committee transcript or recorded votes, so there is no documented debate or formal vote history to indicate opposition or support. Based on the bill’s subject matter and caption, the proposal appears consumer-relief oriented and likely intended to reduce costs for families with young children. In the absence of recorded discussion, the overall sentiment can only be characterized as neutral to favorable from the text itself.

Contention

No specific points of contention are documented in the provided materials because there are no committee transcripts or votes. Potential areas of debate, if the bill were discussed, would likely include the revenue impact of expanding sales tax exemptions, the breadth of the definitions for baby food and baby clothes, and whether items such as diapers should be treated as clothing for exemption purposes. Any disagreement would likely center on fiscal cost versus family affordability rather than on the general policy goal.