State: |
SC |
Incentive Type: |
Sales and Use Tax Incentives |
Incentive Title: |
Sales Tax Exemptions |
Description: |
South Carolina has numerous exemptions from sales and use tax. Full exemptions are divided into the following categories: Government Related Exemptions, Business Incentive Exemptions (production equipment), Agricultural Exemptions, Educational Exemptions, and General Public Good Exemptions. There are also partial exemptions (maximum tax of $300) on aircraft, motor vehicles, motorcycles, baots, trailers and semi-trailers, recreational vehicles, self-propelled light construction equipment, and musical instruments or office equipment sold to religious organizations. |
Eligibility Requirements: |
Must be a qualifying industry, must be approved for sales tax exemption, must make required applications. |
Geographic Restrictions: |
Statewide |
Granting Authority: |
State of South Carolina |
|
12-36-60, 90, 110, 120, 140, 910, . . . |