South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-301.2 - Feed
Universal Citation: SC Code Regs 117-301.2
Current through Register Vol. 48, No. 3, March 22, 2024
The sale of feed used in the production and maintenance of livestock, as defined Regulation Regulation 117-301.1, is exempt from the tax under Code Section 12-36-2120(5). Horse feed, rabbit feed used in the production and maintenance of rabbits for human consumption, and feed used in the production and maintenance of fry, fingerlings and fish are exempt.
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