South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-309.13 - Sellers of Automobile Seat Cover and Top Linings
Universal Citation: SC Code Regs 117-309.13
Current through Register Vol. 48, No. 3, March 22, 2024
Seat covers and prefabricated top linings are recognized units of tangible personal property which, when sold, are subject to the tax on the total sales price without any deduction for cost of materials, labor costs, or any other cost which is a part of the fabrication, distribution or selling.
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