South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-313.2 - Subcontracted Labor, Repairs
Universal Citation: SC Code Regs 117-313.2
Current through Register Vol. 48, No. 3, March 22, 2024
In no event may payments for the repair, renovating or rebuilding of tangible personal property for resale be deducted from gross proceeds of sales when any repair materials are furnished by the person purchasing such services for sale or resale.
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