South Carolina Sales Tax on Pollution Control Equipment South Carolina: Sales Tax Handbook

South Carolina:

Are Pollution Control Equipment subject to sales tax?

While South Carolina's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of pollution control equipment in South Carolina. To learn more, see a full list of taxable and tax-exempt items in South Carolina.

General Pollution Control Equipment
In the state of South Carolina, exemptions apply to machines which are necessary to comply with a federal or state agency's order for the prevention or abatement of air, water, or noise pollution caused or threatened by any machine used in manufacturing, processing, recycling, compounding, mining, or quarrying tangible personal property for sale.

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