South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-301
Agriculture
The South Carolina sales and use tax law provides many exemptions from the tax for the agriculture industry. The exemptions are found in Code Section 12-36-2120 and include exemptions for livestock, feed, insecticides, chemicals, fertilizers, containers, labels, machinery, fuel, electricity, gas, and building materials. In order to obtain an exemption, all provisions of the exemption must be met.
This regulation will explain these exemptions in more detail.
In many of the subsections of this regulation, examples of items exempt and not exempt are provided. These examples are not all inclusive.
Source: official source document (full Chapter 117 PDF)
In this article (40 sections)
- 117-300 · Retail License
- 117-300.1 · Doing Business in South Carolina
- 117-300.2 · Vending and other Coin-Operated Machines Dispensing…
- 117-300.3 · Operation of Deceased Licensed Retailer's Business by…
- 117-300.4 · Application for Transfer
- 117-300.5 · Fairs, Carnivals, Concessionaires at Athletic Stands and…
- 117-300.6 · Partnership
- 117-301 · Agriculture
- 117-301.1 · Livestock
- 117-301.2 · Feed
- 117-301.3 · Insecticides, Chemicals, Fertilizers, Soils Conditioners,…
- 117-301.4 · Containers and Labels
- 117-301.5 · Farm Machinery
- 117-301.6 · Fuel
- 117-301.7 · Electricity and Gas
- 117-301.8 · Building Materials, Supplies, Fixtures and Equipment for…
- 117-301.9 · Sales by Farmers
- 117-301.10 · Hatcheries
- 117-302 · Manufacturers, Processors, Compounders, Miners, and Quarries
- 117-302.1 · Ingredients and Component Parts and Items Used Directly
- 117-302.2 · Containers
- 117-302.3 · Coal, Coke or Other Fuel
- 117-302.4 · Electricity
- 117-302.5 · Machines
- 117-302.6 · Pollution Control Machines
- 117-302.7 · Outside Signs, Furnished
- 117-302.8 · Patterns, Sales
- 117-303 · Laundry, Launderette, Cleaning, Dyeing or Pressing…
- 117-303.1 · Retailers' License-Laundries, Launderettes, Cleaning,…
- 117-303.2 · Rug and Carpet Cleaning
- 117-303.3 · Furnishing Laundry Services, Etc. to Ships
- 117-303.4 · Cleaning, Glazing, Dyeing and Storing Furs
- 117-304 · Sales to, or Purchases by, the State, Counties,…
- 117-304.1 · Transfers Between Agencies and Between the State and its…
- 117-305 · Meals
- 117-305.1 · Educational Institutions
- 117-305.2 · Medical Institutions
- 117-305.3 · Educational and Medical Institutions and Food Service…
- 117-305.4 · Suppliers Selling Unprepared Food Products to Educational…
- 117-305.5 · Exemption Meals Sold to School Children