South Carolina enacted House Bill 5208, amending S.C. Code § 12-36-2120(75) to clarify that the unprepared food exemption remains unaffected by “any demonstration project pursuant to United States Department of Agriculture regulations that would limit the use of food coupons on otherwise eligible items for a limited period of time.” In other words, any temporary USDA-imposed restrictions on foods eligible for purchase with food coupons have no bearing on the state’s existing sales tax exemption for unprepared food. Find more information here.
South Carolina Protects Unprepared Food Exemption from USDA Restrictions
Emily Morillo
June 8, 2026
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Emily Morillo
Emily Morillo is a Junior Regulatory Counsel in the Regulatory Analysis & Design Department at Sovos. Emily focuses on domestic sales & use taxes and related fees. She received her J.D. from Campbell University and her B.A. in Political Science from the University of North Carolina at Wilmington. Emily is a member of the North Carolina State Bar.
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