S.C. Code Regs. § § 117-301.6

Current through Register Vol. 48, 12, December 27, 2024

Section 117-301.6 - Fuel

Fuel used in farm machinery and farm tractors used in planting, cultivating, or harvesting farm crops and fuel used to cure agricultural products is exempt under Code Sections 12-36-2120(15) and 12-36-2120(18). This applies to fuel used in curing grain in grain elevators for storage or sale.

S.C. Code Regs. § 117-301.6