South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-337.1 - "Eligible Food" Defined

Universal Citation: SC Code Regs 117-337.1

Current through Register Vol. 48, No. 9, September 27, 2024

For purposes of this regulation, the term "eligible food" is food eligible for the exemption under Code Section 12-36-2120(75) that will be defined to include and exclude the following:

(A) Foods eligible for the exemption under Code Section 12-36-2120(75) include:

(1) Any food intended to be eaten at home by people, including snacks, beverages and seasonings;

(2) Seeds and plants intended to grow food (not birdseed or seeds to grow flowers); and

(3) Cold items, which may include salads or sandwiches, intended to be eaten at home by people and that are not considered "prepared meals or food" as discussed below.

(B) Food and other items which are not eligible for the exemption under Code Section 12-36-2120(75) and are, therefore, subject to the full state sales and use tax rate (unless otherwise exempt) include:

(1) Alcoholic beverages, such as beer, wine, or liquor;

(2) Hot beverages ready-to-drink such as coffee;

(3) Tobacco;

(4) Hot foods ready to eat;

(5) Foods designed to be heated in the store;

(6) Hot and cold food to be eaten at a lunch counter, in a dining area or anywhere else in the store or in a nearby area such as a mall food court;

(7) Vitamins and medicines;

(8) Pet food;

(9) Any non-food items such as tissue, soap or other household goods;

(10) Meals or food shipped or delivered to businesses or institutions (hospitals, prisons, jails, nursing homes, etc.); and

(11) Prepared meals or food as defined in Regulation Regulation 117-337.2.

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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