S.C. Code Regs. 117-301.8 — Building Materials, Supplies, Fixtures and Equipment for Commercial Housing of

Poultry and Livestock.
Sales of building material, supplies, fixture, and equipment used in the construction, repair, or
improvement a commercial housing of poultry or livestock, or that becomes part of a self-contained
enclosure or structure designed, constructed and used for the commercial housing of poultry or
livestock, are exempt under Code Section 12-36-2120(45).
This exemption applies to:
(a) wood chips for use on the floors of self-contained enclosures or structures specifically designed,
constructed, and used for the commercial housing of poultry.
(b) fencing and fencing supplies when used to surround an area on all sides in order to protect
livestock or poultry raised or maintained for commercial purposes. The exemption is applicable when
the fencing and fencing supplies are used within a building such as a barn or a chicken house or used
to surround a field that is specifically set aside and used for livestock or poultry that is raised or
maintained for commercial purposes.
(c) watering tubs, feed troughs, and hay feeders placed within a fenced in area specifically set aside
and used for livestock or poultry, provided the livestock and poultry within the enclosure are being
raised or maintained for commercial purposes.
The exemption does not apply to fencing and fencing supplies used to surround a field where crops
are grown.