S.C. Code Regs. 117-316.2 — Sale of Books to Libraries

With respect to the exemption for books sold to legally established, public supported State, County
and/or Regional libraries, the term ''books'' is construed to include filmstrips of a type in general use
by elementary schools, high schools, and institutions of higher learning. Subject to the tax when
purchased by libraries are all other properties such as furniture, fixtures, typewriters, projectors,
turntables, globes, stationery, index cards, files, shelving, and visual aids.