S.C. Code Regs. § § 117-313.2
Current through Register Vol. 48, No. 11, November 22, 2024
In no event may payments for the repair, renovating or rebuilding of tangible personal property for resale be deducted from gross proceeds of sales when any repair materials are furnished by the person purchasing such services for sale or resale.
S.C. Code Regs. § 117-313.2