South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-303.3 - Furnishing Laundry Services, Etc. to Ships
Universal Citation: SC Code Regs 117-303.3
Current through Register Vol. 48, No. 3, March 22, 2024
The gross proceeds accruing or proceeding from the business of providing or furnishing any laundering, dry cleaning, dyeing or pressing service, to ships for use or consumption aboard such ships in intercoastal trade or foreign commerce are exempt from the tax by reason of Code Section 12-36-2120(13).
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