S.C. Code Regs. § § 117-312.6
Current through Register Vol. 48, No. 10, October 25, 2024
Grease used as a protective coating for manufactured products while in storage is purchased at retail for such use and subject to the tax. This material is a supply item which is used or consumed by the manufacturer. Grease used as a protective coating for manufactured products while in transit is purchased at wholesale, free of the tax, as a material used incident to the sale and delivery of tangible personal property.
S.C. Code Regs. § 117-312.6