South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-311.7 - Railroads, Motor Oil Used in Diesel Engines
Universal Citation: SC Code Regs 117-311.7
Current through Register Vol. 48, No. 3, March 22, 2024
Motor oil of the type used in the operation of a diesel engine for lubricating purposes does not qualify for fuel exemption even though it may be entirely consumed in such operation.
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