S.C. Code Regs. § § 117-307.2

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

Section 117-307.2 - Purchases by Hotels, Motels and Other Facilities

Hotels, lodging houses, apartment houses, tourist camps and the like are subject to the sales or use tax, whichever may apply at the time of purchase for use or consumption of beds, bedding, carpets, shades, curtains, linens, uniforms, supplies, fuel for heating and cooking, air conditioning equipment, etc.

S.C. Code Regs. § 117-307.2