S.C. Code Regs. 117-301.1 — Livestock

The sale of livestock is exempt from the tax under Code Section 12-36-2120(4). Livestock is
defined as domesticated animals customarily raised in South Carolina farms for use primarily as beasts
of burden or food. Livestock also means mammals raised for their pelts or furs.
The practical result of the above is to exempt from the tax horses, mules, cattle, swine, sheep, goats,
rabbits, ostriches and any other animals raised as food for human consumption, domesticated fish
produced for human consumption, and chinchillas.
Animals such as dogs, cats, reptiles, fowls (excepts baby chicks and poults), minnows, worms, fish
(excepts those cultivated for human consumption), and animals of a wild nature are not considered
livestock.