S.C. Code Regs. § § 117-305.6
Current through Register Vol. 48, 12, December 27, 2024
Meals served by employers to their employees as part of the latters' compensation are not taxable sales. Where, however, a separate charge is made for the same by the employer and either paid for by the employee or deducted from his wages, the transaction is a sale subject to tax.
S.C. Code Regs. § 117-305.6