US lawSouth CarolinaRegulationsChapter 117 — DEPARTMENT OF REVENUE117-318.7S.C. Code Regs. 117-318.7S.C. Code Regs. 117-318.7. Bottle DepositsYear: 2026Length: 18 wordsOfficial source Deposits required by retailers to insure return of reusable containers (bottles) are not subject to the sales tax.PreviousS.C. Code Regs. 117-318.6NextS.C. Code Regs. 117-318.8