S.C. Code Regs. 117-312.2 - Containers, Beverage Boxes and Crates

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

Especially designed crates and boxes of the type used by distributors of soft drinks or milk products retained by the purchaser of such products for reuse by the distributor thereof may be purchased free of sales or use taxes.

The exemption extends to materials used in repairing such crates and boxes.


S.C. Code Regs. 117-312.2

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