South Carolina Enacts Law on Sales Tax Exemption for Unprepared Food Purchased with USDA Food Coupons

The South Carolina Governor signed a law amending §12-36-2120(75) of the S.C. Code, to clarify that the state sales tax exemption for unprepared food eligible for purchase with USDA food coupons cannot be limited by any USDA demonstration project that would temporarily restrict the use of food coupons on otherwise eligible items. The law also clarifies that the exemption applies only to the state sales and use tax. [H.B. 5208, enacted 05/19/26]