S.C. Code Regs. § § 117-312.7
Current through Register Vol. 48, No. 10, October 25, 2024
Petroleum products and other materials used as rust preventives or for surface protection of metal products while in storage are subject to sales or use tax. Petroleum products and other materials used as rust preventives or for surface protection of metal products while in transit are not subject to sales or use tax.
S.C. Code Regs. § 117-312.7