South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-318.7 - Bottle Deposits
Universal Citation: SC Code Regs 117-318.7
Current through Register Vol. 48, No. 9, September 27, 2024
Deposits required by retailers to insure return of reusable containers (bottles) are not subject to the sales tax.
Disclaimer: These regulations may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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