REP. NANCY MACE PROPOSES “STOP TAXING BABIES” LEGISLATION FOR SOUTH CAROLINA

Proposal Eliminates State Sales Tax on Baby Formula and Diapers

U.S. Representative Nancy Mace, candidate for Governor of South Carolina, today proposed the “Stop Taxing Babies Act,” legislation to eliminate the state sales tax on infant formula and diapers.

“Every parent in South Carolina knows how expensive it is to raise a child,” said Rep. Mace. “The state shouldn’t be adding to that burden by taxing the basics, formula to feed your baby and diapers to keep them clean.”

The average family spends approximately $900 per year on diapers and $1,500 or more on infant formula. With the significant cost of living South Carolina has seen in the last few years and with combined state and local sales tax rates, which can reach 9-10% in some areas, there’s no need for the state to tax our infants.

South Carolina is one of 23 states that still tax diapers and formula. In recent years, Texas, Florida, Ohio, Alabama, Missouri, and even California, have eliminated sales taxes on diapers, formula, or both.

“This isn’t complicated,” Mace said. “Two items. Formula and diapers. Keep it simple. Every baby needs them. And we shouldn’t tax them.”

The “Stop Taxing Babies” proposal would amend Section 12-36-2120 of the South Carolina Code of Laws to add infant formula and diapers to the list of items exempt from the state sales tax. 

Several other bills addressing baby product taxes have been filed this session, and Rep. Mace is inclined to support, but none of them have advanced. This should not be difficult. Rep. Mace’s proposal is the simplest and most focused, covering only the two essential items that every family with an infant must purchase.

“As a mom, I know what it’s like to stretch a budget,” Mace said. “This is a small step the state can take to make a real difference for young families. It’s pro-family, it’s pro-life, and it’s pro-common sense.”