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6,335 sections across 106 South Carolina regulatory chapters.
R.117-336 Definition of the Term ‘‘Facility’’
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117-336. Definition of the Term ‘‘Facility’’. A ‘‘facility’’ is generally a single physical location, where a taxpayer’s business is conducted or where its services or industrial operations are performed. Where two or more distinct and separate economic activities are performed a…
R.117-337 Sales of Unprepared Food
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117-337. Sales of Unprepared Food. Effective November 1, 2007, Code Section 12-36-2120(75) exempts from the state sales and use tax the gross proceeds of sales or sales price of ‘‘unprepared food that lawfully may be purchased with United States Department of Agriculture food cou…
R.117-337.1 ‘‘Eligible Food’’ Defined
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117-337.1. ‘‘Eligible Food’’ Defined. For purposes of this regulation, the term ‘‘eligible food’’ is food eligible for the exemption under Code Section 12-36-2120(75) that will be defined to include and exclude the following: (A) Foods eligible for the exemption under Code Sectio…