S.C. Code Regs. 117-323 — Exemption of the Gross Proceeds of the Sale of Combustible Heating Material

or Substances Used for Residential Purposes.
Section 12-36-2120(33) exempts the gross proceeds of the sale of electricity, natural gas, fuel oil, coal
or any other such combustible heating material or substance used for residential purposes.
For the purposes of the exemption, the term ''residential purposes'' as used in Section
12-36-2120(33), is construed to mean any space or area occupied by one or more individuals with the
intent that such space or area serves as a residence, house, dwelling or abode. Included in the
exemption are single family houses, duplexes, condominium units, apartments and mobile homes of a
permanent type used by a person or persons as a place of residence, house, dwelling or abode. All
sales to such locations would be exempt.
Electricity, natural gas, fuel oil, coal or any other type of combustible heating materials centrally
metered or delivered to a central storage tank (or area) to duplexes, condominium units, apartments
or mobile homes of a permanent type, and billed as such, would be considered as used for residential
purposes and exempt.
Excluded from the exemption are hotels, motels, dormitories, nursing homes, summer camps, resort
lodges and other dwellings of a temporary or transient nature. All sales to such locations would be
taxable.