South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-301.4 - Containers and Labels

Universal Citation: SC Code Regs 117-301.4

Current through Register Vol. 48, No. 3, March 22, 2024

Containers and labels used in preparing agriculture products for sale and used in preparing turpentine gum, gum spirits of turpentine, and gum resins for sale are exempt under Code Section 12-36-2120(7). For the purposes of this exemption, "containers" means boxes, crates, bags, bagging, ties, barrels, and other containers.

This exemption applies to bags sold to:

(a) wholesale grain and feed dealers for use as furnished containers of corn and oats.

(b) cotton dealers or ginners for use as furnished containers of cotton seed.

(c) produce dealers for use as furnished containers of potatoes, cabbage, etc.

(d) peanut hullers for use as furnished containers of peanut kernals, hulls, and vines.

(e) nurserymen for use as furnished containers of nursery stock.

Wrapping paper, wrapping twine, paper bags, and containers, used incident to the sale and delivery of tangible personal property are exempt under Code Section 12-36-2120(14).

The above exemptions do not apply to tobacco twine used by farmers incident to the curing of tobacco.

Disclaimer: These regulations may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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