S.C. Code Regs. 117-302.3 — Coal, Coke or Other Fuel

Code Section 12-36-2120(9) directs that only certain classes of purchasers may buy free of the tax
coal, coke or other fuel.
Coal, coke or other fuel sold to manufacturers, quarriers and miners for use in manufacturing,
quarrying or mining tangible personal property for sale or for the production of by-products or for the
generation of electric power or energy for use in manufacturing tangible personal property for sale.
Coal, coke or other fuel sold to manufacturers, quarriers, miners, or processors for the generation of
heat or power used in manufacturing, quarrying, mining, or processing tangible personal property for
sale.
This exemption applies to fuel used to control plant atmosphere as to temperature and/or moisture
content, in the quality control of tangible personal property being manufactured or processed for sale.