S.C. Code Regs. § § 117-301.7

Current through Register Vol. 48, 12, December 27, 2024

Section 117-301.7 - Electricity and Gas

The following sales of electricity and gas are exempt:

(a) sales of electricity and natural and liquefied petroleum gas to farmers for use in the production of livestock or milk (Code Section 12-36-2120(32) ) .

(b) sales of electricity for irrigating farms crops (Code Section 12-36-2120(44) ).

Sale of electricity and gas to farmers for other uses are taxable.

S.C. Code Regs. § 117-301.7