S.C. Code Regs. 117-301.7 - Electricity and Gas

Current through Register Vol. 45, No. 9, September 24, 2021

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

S.C. Code Regs. 117-301.7

The following state regulations pages link to this page.



State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.