S.C. Code Regs. § § 117-334
Current through Register Vol. 48, No. 11, November 22, 2024
The purpose of this regulation is to determine which tax applies, the sales tax or the use tax, when tangible personal property is shipped into, or otherwise brought into, South Carolina and to address the application of the tax when goods are shipped from this State.
S.C. Code Regs. § 117-334