Form St-10 - Application For Certificate - South Carolina Department Of Revenue Page 2


(7) 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;
(c) The generation of electric power or energy for use in manufacturing tangible personal property for sale; or
(d) The generation of motive power for transportation. For purposes of this item, 'manufacturers' and 'manufacturing'
includes the activities of mining and quarrying.
(9) 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;
(11) Wrapping paper, wrapping twine, paper bags and containers, used incident to the sale and delivery of tangible personal property;
(12) 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.
(13) Machines used in manufacturing, processing, 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.
(26) All supplies, technical equipment, machinery, and electricity sold to radio and television stations, and cable television systems, for use in
producing, broadcasting, or distribution of 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;
(52) Parts and supplies used by persons engaged in the business of repairing or reconditioning aircraft owned by or leased to the federal
government or commercial air carriers.
(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.
(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.
EXCLUSIONS UNDER SECTION 12-36-120 of Article 1
(17) 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;
(18) Tangible personal property to licensed retail merchants, jobbers, dealers or wholesalers for resale, and do not include sales to users or
DIRECT PAY PERMIT UNDER SECTION 12-36-2510 of Article 25
(19) 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.
(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.
(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;
(b) have on file with the Environmental Protection Agency the existence of storage tanks for waste oil storage;
(c) maintain records of the dispensing and servicing of lubrication oil in the fleet vehicles; and
(d) have a written contractual agreement with an approved waste oil hauler.
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
Allow 45 Days to Process
social security number is used for identification purposes.


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