S.C. Code Regs. § § 117-302.7
Current through Register Vol. 48, No. 11, November 22, 2024
Outside signs furnished by a manufacturer to his customers, when such signs are furnished without cost to the customers, are subject to sales or use tax when purchased by the manufacturer. These signs are not purchased to be resold nor are they purchased as a component of the property manufactured for sale by the manufacturer.
S.C. Code Regs. § 117-302.7