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South Carolina Code of Regulations — Chapter 117 (Revenue)

S.C. Code Regs. 117-312

Containers and Other Packaging Material

Official textscstatehouse.gov

The statute provides an exemption (Section 12-36-2120) and an exclusion (Section 12-36-120) for containers and other packaging material. The following explains the application of the exemption and exclusion in certain situations.

Source: official source document (full Chapter 117 PDF)

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In this article (40 sections)
  1. 117-309.12 · Sellers of Oxygen, Propane or Butane
  2. 117-309.13 · Sellers of Automobile Seat Cover and Top Linings
  3. 117-309.14 · Sellers of Ice Cream Freezers
  4. 117-309.15 · Rentals and Leases
  5. 117-309.16 · Materials Used to Recondition Automotive Vehicles for…
  6. 117-309.17 · Withdrawals From Stock, Merchants
  7. 117-310 · Freight and Delivery Charges
  8. 117-310.1 · Transportation Costs, Sellers
  9. 117-311 · Railroads
  10. 117-311.1 · Railroad Companies, Sales to
  11. 117-311.2 · Railroad Companies-Crossties and Timbers
  12. 117-311.3 · Railroad Companies-Sales to of Crossties and Timbers by…
  13. 117-311.4 · Railroad Companies-Machines
  14. 117-311.5 · Railroad Rails
  15. 117-311.6 · Railroads, Lumber Used for Repairing Railroad Cars
  16. 117-311.7 · Railroads, Motor Oil Used in Diesel Engines
  17. 117-311.8 · Ties and Timbers
  18. 117-311.9 · Ties and Timbers in Interstate Commerce
  19. 117-311.10 · Ties and Timbers, Constructive Delivery of
  20. 117-311.11 · Meals Served by Railroads, Airlines, Etc
  21. 117-312 · Containers and Other Packaging Material
  22. 117-312.1 · Containers and Packaging Materials, Sales of to Licensed…
  23. 117-312.2 · Containers, Beverage Boxes and Crates
  24. 117-312.3 · Packaging Materials
  25. 117-312.4 · Advertising Materials
  26. 117-312.5 · Multiform Invoices
  27. 117-312.6 · Grease, Protective
  28. 117-312.7 · Rust Preventives
  29. 117-312.8 · Icing of Perishables
  30. 117-313 · Labor
  31. 117-313.1 · Labor, Fabrication
  32. 117-313.2 · Subcontracted Labor, Repairs
  33. 117-313.3 · Installation Charges
  34. 117-313.4 · Alteration Charges
  35. 117-314 · Construction
  36. 117-314.1 · Sales of Building Materials
  37. 117-314.2 · Building Materials
  38. 117-314.3 · Transferred Property, Use Tax Liability
  39. 117-314.4 · Awnings
  40. 117-314.5 · Elevators
Full table of contents →