US lawSouth CarolinaRegulationsChapter 117 — DEPARTMENT OF REVENUE117-309.14S.C. Code Regs. 117-309.14S.C. Code Regs. 117-309.14. Sellers of Ice Cream FreezersYear: 2026Length: 26 wordsOfficial source Sales of ice cream freezers of the type used on trucks or in retail outlets for the making of ice cream are subject to the tax.PreviousS.C. Code Regs. 117-309.13NextS.C. Code Regs. 117-309.15