S.C. Code Regs. 117-337.5 — Local Taxes

The exemption in Code Section 12-36-2120(75) for ''unprepared food that lawfully may be
purchased with United States Department of Agriculture food coupons'' does not apply to local sales
and use taxes that are administered and collected by the Department on behalf of the counties and
other jurisdictions, unless the local tax law specifically exempts the sales of such unprepared food.
This regulation is not applicable to any local tax administered and collected by a local jurisdiction.