South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-302.6 — Pollution Control Machines
Code Section 12-36-2120(17) exempts from the sales or use tax the gross proceeds of the sale of
machines used in mining, quarrying, compounding, processing and manufacturing of tangible person-
al property and the term ''machine'' includes parts of such machines, attachments and replacements
therefor which are used or manufactured for use on or in the operation of such machines and which
are necessary to the operation of such machines and which are customarily so used TTT'' Frequently,
these machines cannot be operated when the same pollute beyond regulated levels and in compliance
with orders of agencies of the United States or of this state to abate or prevent pollution caused or
threatened by the operation of such machines it is necessary to install other machines that are designed
and operated exclusively for the purpose of abating or preventing this pollution. The purpose of this
regulation is to classify the machines, their parts or attachments, as machines used in mining,
quarrying, compounding, processing or manufacturing of tangible personal property when the same
are installed and operated for compliance with an order of an agency of the United States or of this
state to prevent or abate pollution caused or threatened by the operation of other machines used in the
mining, quarrying, compounding, processing and manufacturing of tangible personal property.
The term ''machine'' as defined in Section 12-36-2120(17) shall include machines, their parts and
attachments, when the same are necessary to comply with the order of an agency of the United States
or of this state for the prevention or abatement of pollution that is caused or threatened by any
machines used in the mining, quarrying, compounding, processing and manufacturing of tangible
personal property.
Any person engaged in the business of mining, quarrying, compounding, processing and manufac-
turing of tangible personal property shall furnish the department a certified statement from the
ordering agency that any machine for which the exemption is claimed is necessary to prevent or abate
pollution caused or threatened by the operation of other machines that are used in the mining,
quarrying, compounding, processing or manufacturing of tangible personal property.
The order referred to herein must be issued by the agency of the United States or of this state that is
primarily charged with the duty of preventing or abating the pollution.
Source: official text