SC revenue ruling #22-9
South Carolina Department of Revenue
Advisory opinions--South Carolina , Sales tax--South Carolina , Use tax--South Carolina , Hospitals--Taxation--South Carolina
The purpose of this advisory opinion is to address the application of the sales and use tax exemption for injectable medications and injectable biologics in Code Section 12-36-2120(80) that are administered by or pursuant to the supervision of a physician in a hospital or an independent surgical center.
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.