S.C. Code Regs. 117-312.6 — Grease, Protective

Grease used as a protective coating for manufactured products while in storage is purchased at retail
for such use and subject to the tax. This material is a supply item which is used or consumed by the
manufacturer. Grease used as a protective coating for manufactured products while in transit is
purchased at wholesale, free of the tax, as a material used incident to the sale and delivery of tangible
personal property.