South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-315.2 - Newsprint Paper
Universal Citation: SC Code Regs 117-315.2
Current through Register Vol. 48, No. 3, March 22, 2024
Section 12-36-2120(8) also exempts from the measure of the tax the gross proceeds of the sale of newsprint paper. "Newsprint paper" is construed to include only that paper on which news is printed by a newspaper. This property is specifically exempted when so used.
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