S.C. Code Regs. 117-301.2 — Feed

The sale of feed used in the production and maintenance of livestock, as defined Regulation
117-301.1, is exempt from the tax under Code Section 12-36-2120(5). Horse feed, rabbit feed used
in the production and maintenance of rabbits for human consumption, and feed used in the
production and maintenance of fry, fingerlings and fish are exempt.