S.C. Code Regs. 117-301.3 — Insecticides, Chemicals, Fertilizers, Soils Conditioners, Seeds and Seedlings

Insecticides, chemicals, fertilizers, soils conditioners, seeds and seedlings used solely in the produc-
tion for sale of farm, grove, vineyard or garden products are exempt under Code Section
12-36-2120(6). This exemption includes:
(a) explosives (chemicals) used solely in the production for sale of farm, grove, vineyard or garden
products.
(b) medicines (chemicals) used solely in the production for sale of livestock.
(c) insecticides, chemicals, fertilizers, soils conditioners, seeds and seedlings used solely in the
production for sale of timber and timber products, nursery products, and poultry and poultry
products.
(d) insecticides and chemicals, including washing powder, soap, etc., used by dairy operators at the
dairy barn in the production for sale of products of the dairy.
(e) bull semen used solely in the production for sale of livestock.
This exemption does not apply to liquid petroleum gas used for burning grass and weeds around
farm crops.