S.C. Code Regs. 117-309.11 — Sellers of Ice

Sales of ice by manufacturers and wholesalers to licensed retail dealers engaged in the retail business
of selling ice to users or consumers are sales for resale and are not subject to the tax. Ice sold to such
licensed retailers which is withdrawn for use or consumption bears the sales and/or use tax and the
same must be reported and remitted to the department. Ice sold to restaurants, cafes, cafeterias, drug
stores, etc., which enters into and becomes an ingredient or component part of the food and drink
which such businesses compound for sale are sales at wholesale, free of the sales and use tax.
Sales of ice made for any other purposes than above specified are sales at retail and subject to the
tax.