with the South Carolina State Ports Authority and which. (iii) "Performance venue facility" means a facility for a live performance, nonlive performance, including any animatronics and computer-generated performance, and firework, laser, or other pyrotechnic show. 115, Section.A, eff November 1, 2007; 2011 Act. The Comptrollers Statewide Procurement Division connects vendors with state purchasers and contract opportunities, and help state and local government entities procure non-IT goods and services through easily accessible contracts that meet their needs. (6) "Eligible business property" means property used for the generation, transformation, transmission, distribution, or management of electricity, including exterior substations and other business personal property used for these purposes. (c) The exemption provided in this item applies only to sales occurring during a period commencing at 12:01.m. Additional sales, use and casual excise tax imposed on certain items; exceptions.
For purposes of this item, "transient business" means a business, other than one licensed under item (2) of this section, which does not have a permanent retail location in this State, but otherwise makes retail sales within this State. The manufacturer must pay the sales tax based on the fair market value at the time and place where used or consumed; (e) sales to contractors for use in the performance of construction contracts; (f) Reserved; (g) sales of tangible personal property, other than cigarettes. (iv) Service for segments of a channel located in more than one jurisdiction or levels of jurisdiction and the segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in the. The license provided for in this article: (1) is valid so long as the person to whom it is issued continues in the same business, unless revoked by the department. This exemption applies for sales occurring after 1995. The useful life of transient construction property must be determined by the department in accordance with the experience and practices of the building and construction trade. "In this State" or "in the State". This exemption applies only to supplies used in the treatment of a patient outside of a hospital, skilled nursing facility, or ambulatory surgical treatment center; (d) medicine donated by its manufacturer to a public institution of higher education for research or for the treatment. (1) The term includes: (a) the proceeds from the sale of property sold on consignment by the taxpayer; (b) the proceeds from the sale of tangible personal property without any deduction for: (i) the cost of goods sold; (ii) the cost of materials, labor,. 237, Section 1, eff May 24, 2004; 2005 Act. 427, Section 1; 1994 Act. 83, Section.A, eff July 1, 2007; 2007 Act.