S.C. Code Regs. 117-309.13 - Sellers of Automobile Seat Cover and Top Linings

Seat covers and prefabricated top linings are recognized units of tangible personal property which, when sold, are subject to the tax on the total sales price without any deduction for cost of materials, labor costs, or any other cost which is a part of the fabrication, distribution or selling.


S.C. Code Regs. 117-309.13

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