S.C. Code Regs. 117-311.11 — Meals Served by Railroads, Airlines, Etc

Sales of meals, drinks, etc., by railroads within this state are subject to the sales tax.
Meals, etc., served by railroads 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.