{"data":{"id":"us-sc/s.c.-code-ann.-12-36-120","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-120","heading":"\"Wholesale sale\" and \"sale at wholesale\".","body":"\"Wholesale sale\" and \"sale at wholesale\" mean a sale of:\n(1) tangible personal property to licensed retail merchants, jobbers, dealers, or wholesalers for resale, and do not include sales to users or consumers not for resale;\n(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;\n(3) tangible personal property used directly in manufacturing, compounding, or processing tangible personal property into products for sale;\n(4) materials, containers, cores, labels, sacks, or bags used incident to the sale and delivery of tangible personal property, or used by manufacturers, processors, and compounders in shipping tangible personal property;\n(5) food or drink products to licensed retail merchants for use as ingredients in preparing ready-to-eat food or drink sold at retail. These products include cooking oil used as an ingredient. However, items used or consumed by licensed retail merchants to prepare ready-to-eat food or drink, such as hickory chips, barbecue briquettes, gas, or electricity are subject to tax.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 1 Citation and Definitions"],"source_url":"https://www.scstatehouse.gov/code/t12c036.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:14Z","sha256":"1a59445e1ceddbf1e9c6dc725c1f02025daa4c6d6c3b8a21406cf024e6fdc93c","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-110","next":"us-sc/s.c.-code-ann.-12-36-130"},"notice":"GroundRules: Original legal text. Not legal advice."}