Form St-10 - Application For Certificate - 2016 (Page 2 of 2) in pdf

SCHEDULE OF EXEMPTIONS UNDER SECTION 12-36-2120 of Article 21

(9) Coal, or coke or other fuel sold to manufacturers, electric power companies, and transportation companies for:

(a) Use or consumption in the production of by-products;

(b) The generation of heat or power used in manufacturing tangible personal property for sale. For purposes of this

item, 'manufacturer' or 'manufacturing' includes the activities of a processor;

(d) The generation of motive power for transportation. For purposes of this item, 'manufacturers' and 'manufacturing'

includes the activities of mining and quarrying.

(14) Wrapping paper, wrapping twine, paper bags and containers, used incident to the sale and delivery of tangible personal property;

(17) Machines used in manufacturing, processing, agricultural packaging, recycling, compounding, mining, or quarrying tangible personal

property for sale. 'Machines' include the parts of machines, attachments, and replacements used, or manufactured for use, on or in the operation

of the machines and which (a) are necessary to the operation of the machines and are customarily so used, or (b) are necessary to comply with

the order of an agency of the United States or this State for the prevention or abatement of pollution of air, water, or noise that is caused or

threatened by any machine used as provided in this section. This exemption does not include automobiles or trucks. As used in this item

'recycling' means any process by which materials that otherwise would become solid waste are collected, separated, or processed and reused, or

returned to use in the form of raw materials or products, including composting, for sale. In applying this exemption to machines used in recycling,

the following percentage of the gross proceeds of sale, or sales price of, machines used in recycling are exempt from the taxes imposed by this

chapter: Fiscal Year of Sale Percentage, Fiscal year 1997-98 fifty percent; after June 30, 1998, one hundred percent.

(19) Electricity used by cotton gins, manufacturers, miners, or quarriers to manufacture, mine or quarry tangible personal property for sale. For

purposes of this item, 'manufacturer' or 'manufacture' includes the activities of processors.

(24) Supplies and machinery used by laundries, cleaning, dyeing, pressing or garment or other textile rental establishments in the direct

performance of their primary function, but not sales of supplies and machinery used by coin-operated laundromats;

(26) All supplies, technical equipment, machinery, and electricity sold to radio and television stations, and cable television systems, for use in

producing, broadcasting, or distributing programs;

(43) All supplies, technical equipment, machinery, and electricity sold to motion picture companies for use in filming or producing motion pictures.

For the purposes of this item, 'motion picture' means any audiovisual work with a series of related images either on film, tape, or other

embodiment, where the images shown in succession impart an impression of motion together with accompanying sound, if any, which is

produced, adapted, or altered for exploitation as entertainment, advertising, promotional, industrial, or educational media; and a 'motion picture

company' means a company generally engaged in the business of filming or producing motion pictures;

(51) Material handling systems and material handling equipment used in the operation of a distribution facility or a manufacturing facility

including, but not limited to, racks used in the operation of a distribution facility or a manufacturing facility and either used or not used to support

a facility structure or part of it. To qualify for this exemption, the taxpayer shall notify the department before the first month it uses the exemption

and shall invest at least thirty-five million dollars in real or personal property in this State over the five-year period beginning on the date provided

by the taxpayer to the department in its notices. [See SC Code Section 12-36-2120 (51) for the full exemption provision]

(56) "Machines used in research and development. 'Machines' includes machines and parts of machines, attachments, and replacements which

are used or manufactured for use on or in the operation of the machines, which are necessary to the operation of the machines, and which are

customarily used in that way. 'Machines used in research and development' means machines used directly and primarily in research and

development, in the experimental or laboratory sense, of new products, new uses for existing products, or improvement of existing products."

Effective for tax years beginning after June 30, 2001.

(71)

Any device, equipment or machinery used to generate, produce or distribute hydrogen and designated specifically for hydrogen

applications or for fuel cell applications, and any device, equipment or machinery used predominantly for the manufacturing of, or research and

development involving hydrogen or fuel cell technologies. [See SC Code Section 12-36-2120 (71) for the full exemption provision]

(72) Any building materials used to construct a new or renovated building or any machinery or equipment located in a research district.

However, the amount of the sales tax that would be assessed without the exemption provided by this section must be invested by the taxpayer in

hydrogen or fuel cell machinery or equipment located in the same research district within twenty-four months of the purchase of an exempt item.

[See SC Code Section 12-36-2120 (72) for the full exemption provision]

EXCLUSIONS UNDER SECTION 12-36-120 of Article 1

(1) Tangible personal property to licensed retail merchants, jobbers, dealers or wholesalers for resale, and do not include sales to users or

consumers;

(2) Tangible personal property to a manufacturer or compounder as an ingredient or component part of the tangible personal property or

products manufactured or compounded for sale;

(3) Tangible personal property used directly in manufacturing, compounding, or processing tangible personal property into products for sale;

DIRECT PAY PERMIT UNDER SECTION 12-36-2510 of Article 25

(1) Notwithstanding other provisions of this chapter, when, in the opinion of the Department of Revenue, the nature of a taxpayer's business

renders it impracticable for the taxpayer to account for the sales or use taxes, as imposed by this chapter, at the time of purchase, the

Department of Revenue may issue its certificate to the taxpayer authorizing the purchase at wholesale and the taxpayer is liable for the taxes

imposed by this chapter with respect to the gross proceeds of sale, or sales price, of the property withdrawn, used or consumed by the taxpayer

within this State.

CERTIFICATE UNDER SECTION 58-25-80

(50) Transit authorities are exempt from any state or local ad valorem, income, sales, fuel, excise, or other use taxes or other taxes from which

municipalities and counties are exempt.

CERTIFICATE UNDER SECTION 44-96-160 (V) (I)

(96) A motor carrier, which purchases lubricating oils not for resale used in its fleet, is exempt from the solid waste fee. The motor carrier must:

(a) have maintenance facility to service its own fleet and properly store waste oil for recycling collections;

Website:

(b) have on file with the Environmental Protection Agency the existence of storage tanks for waste oil storage;

Allow 45 Days to

(d) have a written contractual agreement with an approved waste oil hauler.

Process

Social Security Privacy Act Disclosure

It is mandatory that you provide your social security number on this tax form, if you are an individual. 42 U.S.C 405(c)(2)(C)(i) permits a state to use an

individual's social security number as means of identification in administration of any tax. SC Regulation 117-201 mandates that any person required to

make a return to the SC Department of Revenue shall provide identifying numbers, as prescribed, for securing proper identification. Your social security

number is used for identification purposes.

50122027

Form St-10 - Application For Certificate - 2016 Page 2

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