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.
Notes
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