Certain baby products would be free from a sales tax in South Carolina if a newly proposed bill is passed.

Per the bill’s text, tax exemptions would apply for baby formula and baby food, “which includes but is not limited to food purees, puffs, teether crackers, puree pouches and other food intended for sale for children under thirty-six months of age.” Diapers would also be exempt from sales tax.

At this time, the bill has been pre-filed in the South Carolina House of Representatives on Dec. 12 by Rep. Beth Bernstein. The bill was referred to the Committee on Ways and Means. Further action will be taken during the 2025-2026 legislative session, which begins in January.

A separate bill, pre-filled in the House on Dec. 12 by Rep. Shannon Erickson, would make breast pumps, breast pump collection and storage supplies and breast pump kits exempt from sales tax. The bill has also been referred to the Committee on Ways and Means.

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