S.C. Code Regs. 117-305.4 — Suppliers Selling Unprepared Food Products to Educational and Medical Institutions

and to Food Service Companies.
Educational and medical institutions and food service companies are purchasing unprepared food
products at retail for use in preparing meals under a board plan. Therefore, businesses selling
unprepared food products to these institutions and companies should sell such products at retail,
unless the purchaser provides them a Form ST-8A-Resale Certificate. Receipt of the resale certificate
will allow suppliers to sell these goods at wholesale, free of the tax, to these educational and medical
institutions and food service companies.
Educational and medical institutions and food service companies should not provide their suppliers
a resale certificate, Form ST-8A, unless they will be re-selling the product or are doing so to comply
with the provisions of SC Regulation 117-324.