South Carolina Clarifies Sales Tax Exemption for Unprepared Food

The South Carolina Governor signed a law amending the state sales tax exemption for unprepared food purchased with U.S. Department of Agriculture (USDA) food coupons. The law provides that the exemption is not affected by USDA demonstration projects that temporarily limit the use of food coupons on otherwise eligible items, and it applies only to the state sales and use tax. The law took effect May 19. [H. 5208, enacted 05/19/26]