S.C. Code Regs. 117-310.1 — Transportation Costs, Sellers

In no event may a seller deduct costs of bringing property to his place of business or costs of
delivering property from factory to his customer when such factory-to-customer transportation is paid
by the seller either to a transportation company, the manufacturer, or by way of credit to his customer
for transportation costs paid by the customer and deducted from seller's invoice.