South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-308.15 - Automobile Painters
Universal Citation: SC Code Regs 117-308.15
Current through Register Vol. 48, No. 3, March 22, 2024
The painting of automobiles is a service by the painter. Receipts from such painting are not taxable. The paint, supplies, etc., used or consumed by the painter are taxable when sold to him.
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