S.C. Code Regs. 117-305.7 — Meals Served by Railroads, Airlines, Etc

Sales of meals, drinks, etc., by railroads, airlines, pullman, steamships, or other transportation
companies within this state are subject to the sales tax.
Meals, etc., served by such transportation companies as a part of the transportation service, for which
no separate charge is made, are not required to be reported as retail sales by the companies. In such
instances the companies are considered to be the consumers of the foods, etc., served and will be
required to pay tax thereon to the suppliers.