S.C. Code Regs. 117-309.16 — Materials Used to Recondition Automotive Vehicles for Resale

The purchases of materials and parts by automobile dealers for purposes of reconditioning
automotive vehicles for resale are construed to be purchases of tangible personal property at wholesale
and are, therefore, not subject to the sales or use tax.
The practical result of the foregoing is to enable the automobile dealer to purchase free of the tax
for resale only those items of tangible personal property which are to be passed on to the ultimate
consumer, and does not extend to such things as machinery, equipment, tools, paint remover,
upholstery cleaner, tire cleaner and other properties which do not become a part of the vehicle being
reconditioned for sale.