S.C. Code Regs. § § 117-311.9
Current through Register Vol. 48, No. 11, November 22, 2024
Ties and timbers sold FOB South Carolina shipping point on a purchase order requiring the seller to ship to out-of-state destination in interstate commerce are not subject to sales tax regardless of whether or not shipment is made by the use of the purchaser's transportation facilities when the purchaser is a common carrier.
S.C. Code Regs. § 117-311.9