S.C. Code Regs. 117-316 — Books

Code Section 12-36-2120(3) provides exemption for the sale of textbooks, books, magazines,
periodicals, newspapers, and access to on-line information systems used in a course of study in primary
and secondary schools and institutions of higher learning or for students' use in the school library of
these schools and institutions and books, magazines, periodicals, newspapers, and access to on-line
information systems sold to publicly supported state, county, or regional libraries.