South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-302
Manufacturers, Processors, Compounders, Miners, and Quarries
Manufacturers, processors, compounders, miners, and quarries enjoy several exclusions and exemp-tions from the sales and use taxes. The exclusions can be found in Code Section 12-36-120 and includes containers, ingredients and component parts, and items used directly in manufacturing, compounding or processing tangible personal property for sale. The exemptions can be found in Code Section 12-36-2120 and include exemptions for coal, coke, fuel, electricity, and machines. This regulation will explain these exclusions and exemptions in more detail.
In many of the subsections of this regulation, examples 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