S.C. Code Regs. § § 117-301.2
Current through Register Vol. 48, 12, December 27, 2024
The sale of feed used in the production and maintenance of livestock, as defined Regulation Regulation 117-301.1, is exempt from the tax under Code Section 12-36-2120(5). Horse feed, rabbit feed used in the production and maintenance of rabbits for human consumption, and feed used in the production and maintenance of fry, fingerlings and fish are exempt.
S.C. Code Regs. § 117-301.2