S.C. Code Regs. § § 117-337.6

Current through Register Vol. 48, 12, December 27, 2024

Section 117-337.6 - Records

The seller of "eligible food" exempt from the state sales and use tax under Code Section 12-36-2120(75) shall maintain sufficient documentation to substantiate that a sale qualifies for the exemption from the state sales and use tax, using any method of recording that properly reflects all purchases and sales of such items.

S.C. Code Regs. § 117-337.6

Added by State Register Volume 32, Issue No. 7, eff July 25, 2008.