South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-750 — Perfection by refund claim filed by end user for fuel used to operate machinery
The exemptions per use pursuant to Section 12-28-710(7) must be perfected by refund claim filed by the end user who shall provide evidence of an allocation of use satisfactory to the department.
Source: official text