The exemptions per use pursuant to Section 12-28-710(7) must be perfected by refund claim filed by the end user who shall provide evidence of an allocation of use satisfactory to the department.
S.C. Code Ann. § 12-28-750
Perfection by refund claim filed by end user for fuel used to operate machinery
1995 Act No. 136, SECTION 2.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.