S.C. Code Regs. 117-1400 — Electric Power Tax - Classification of Industrial Customers

Hereafter, the South Carolina Department of Revenue will use Sections 31, 32, and 33 of the North
American Industry Classification System (''NAICS'') Manual, as a guide to classify ''industrial custom-
ers,'' as such term is used in Section 12-23-10.
Persons engaged in the business of manufacturing, generating and selling electric power must furnish
to the Department a list, on or before January 31 and July 31 of each year, of industrial customers for
which an exemption is claimed for the preceding periods, June through December and January
through June, respectively. Such lists must show the name, address, KWH consumption and the
classification code as provided in the NAICS Manual.