South Carolina Code of Regulations — Chapter 117 (Revenue)
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.
Amendment history
Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003; Amended by State Register
Source: official source document (full Chapter 117 PDF)
In this article (29 sections)
- 117-1200 · Alcoholic Liquor Taxes
- 117-1200.1 · Sales to Governmental Reservations
- 117-1200.2 · Purchases by Retail Liquor Dealers
- 117-1200.3 · Collection and Payment of Tax and the Maintaining of…
- 117-1250 · Beer and Wine Taxes
- 117-1250.1 · Sales or Exchanges with Other Wholesalers
- 117-1250.2 · Change in Distributors
- 117-1300 · Coin-operated Devices
- 117-1300.1 · Application for License
- 117-1300.2 · Free Play Feature
- 117-1350 · Deed Fee-Assumption of a Mortgage in the Conveyance of Real…
- 117-1400 · Electric Power Tax - Classification of Industrial Customers
- 117-1450 · Motor Fuel Tax-LP Gas
- 117-1500 · Bank Tax
- 117-1500.1 · Entire Net Income
- 117-1500.2 · Method of Reporting
- 117-1500.3 · Federal Income Tax Deduction
- 117-1500.5 · Mergers
- 117-1550 · Income Tax on Building and Loan Associations
- 117-1550.1 · Determining Net Income of Building and Loan Associations
- 117-1550.2 · Earnings Paid to Shareholders
- 117-1550.3 · Measure of Tax
- 117-1600 · Cigarette Taxes
- 117-1600.1 · Reporting Requirements
- 117-1600.2 · Stamps Required on Cigarettes
- 117-1600.3 · Exemptions and Refunds
- 117-1600.4 · Cigarettes Displayed in Vending Machines
- 117-1600.5 · Stamping and Storage of Cigarettes in South Carolina by a…
- 117-1600.6 · Samples