S.C. Code Regs. § § 117-308.14
Current through Register Vol. 48, No. 10, October 25, 2024
Persons practicing the art of taxidermy are deemed to be performing a service the receipts from which are not subject to the sales or use tax. A tax is due, however, on all purchases of tangible personal property for use in the performance of such services.
S.C. Code Regs. § 117-308.14