S.C. Code Regs. 117-311.9 - Ties and Timbers in Interstate Commerce

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

Ties and timbers sold FOB South Carolina shipping point on a purchase order requiring the seller to ship to out-of-state destination in interstate commerce are not subject to sales tax regardless of whether or not shipment is made by the use of the purchaser's transportation facilities when the purchaser is a common carrier.

Notes

S.C. Code Regs. 117-311.9

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