South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-312.2 - Containers, Beverage Boxes and Crates
Universal Citation: SC Code Regs 117-312.2
Current through Register Vol. 48, No. 3, March 22, 2024
Especially designed crates and boxes of the type used by distributors of soft drinks or milk products retained by the purchaser of such products for reuse by the distributor thereof may be purchased free of sales or use taxes.
The exemption extends to materials used in repairing such crates and boxes.
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