S.C. Code Regs. 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

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