S.C. Code Regs. 117-301.7. Electricity and Gas

The following sales of electricity and gas are exempt: (a) sales of electricity and natural and liquefied petroleum gas to farmers for use in the production of livestock or milk (Code Section 12-36-2120(32)). (b) sales of electricity for irrigating farms crops (Code Section 12-36-2120(44)). Sale of electricity and gas to farmers for other uses are taxable.