S.C. Code Regs. 117-316.2 - Sale of Books to Libraries

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

With respect to the exemption for books sold to legally established, public supported State, County and/or Regional libraries, the term "books" is construed to include filmstrips of a type in general use by elementary schools, high schools, and institutions of higher learning. Subject to the tax when purchased by libraries are all other properties such as furniture, fixtures, typewriters, projectors, turntables, globes, stationery, index cards, files, shelving, and visual aids.

Notes

S.C. Code Regs. 117-316.2
Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.

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