S.C. Code Regs. 117-337.6 - Records

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

The seller of "eligible food" exempt from the state sales and use tax under Code Section 12-36-2120(75) shall maintain sufficient documentation to substantiate that a sale qualifies for the exemption from the state sales and use tax, using any method of recording that properly reflects all purchases and sales of such items.


S.C. Code Regs. 117-337.6
Added by State Register Volume 32, Issue No. 7, eff July 25, 2008.

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