South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-312 - Containers and Other Packaging Material
Universal Citation: SC Code Regs 117-312
Current through Register Vol. 48, No. 3, March 22, 2024
The statute provides an exemption (Section 12-36-2120 ) and an exclusion (Section 12-36-120 ) for containers and other packaging material. The following explains the application of the exemption and exclusion in certain situations.
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