South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-301.7 - Electricity and Gas
Universal Citation: SC Code Regs 117-301.7
Current through Register Vol. 48, No. 3, March 22, 2024
The following sales of electricity and gas are exempt:
(a) sales of electricity and natural and liquefied petroleum gas to farmers for use in the production of livestock or milk (Code Section 12-36-2120(32) ).
(b) sales of electricity for irrigating farms crops (Code Section 12-36-2120(44) ).
Sale of electricity and gas to farmers for other uses are taxable.
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