S.C. Code Regs. 117-302.7 - Outside Signs, Furnished

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

Outside signs furnished by a manufacturer to his customers, when such signs are furnished without cost to the customers, are subject to sales or use tax when purchased by the manufacturer. These signs are not purchased to be resold nor are they purchased as a component of the property manufactured for sale by the manufacturer.


S.C. Code Regs. 117-302.7

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