South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-303.4 - Cleaning, Glazing, Dyeing and Storing Furs
Universal Citation: SC Code Regs 117-303.4
Current through Register Vol. 48, No. 3, March 22, 2024
The gross proceeds accruing or proceeding from the cleaning, glazing and/or dyeing of furs are subject to the tax. Charges for storage, as such, when made separate and apart from any charges for cleaning, glazing and/or dyeing of furs are excluded from the measure of the tax.
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