S.C. Code Ann. Regs. 117-301.7 – Electricity and Gas. | Midpage
117-301.7
S.C. Code Ann. Regs. 117-301.7
Electricity and Gas.
Department of Revenue
The following sales of electricity and gas are exempt:
(a) sales of electricity and natural and liquefied petroleum gas to farmers for use in the production of livestock or milk (Code Section 12-36-2120(32)).
(b) sales of electricity for irrigating farms crops (Code Section 12-36-2120(44)).
Sale of electricity and gas to farmers for other uses are taxable.