2023-01-102023-01-102022-10-25https://dc.statelibrary.sc.gov/handle/10827/47442The 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.application/pdfDocumentCopyright 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))Advisory opinions--South CarolinaSales tax--South CarolinaUse tax--South CarolinaHospitals--Taxation--South CarolinaSC revenue ruling #22-9Injectable Medications and Injectable Biologics Sold to Hospitals and independent surgery centers - exemption in Code Section 12-36-2120(80) (sales and use tax)Text