S.C. Code Regs. 117-301.7 — Electricity and Gas

The following sales of electricity and gas are exempt:
(a) sales of electricity and natural and liquefied petroleum gas to farmers for use in the production
of livestock or milk (Code Section 12-36-2120(32)).
(b) sales of electricity for irrigating farms crops (Code Section 12-36-2120(44)).
Sale of electricity and gas to farmers for other uses are taxable.