Are sales made to the federal government or agents of the federal government taxable?
Yes, the solid waste tax is imposed on the wholesaler or retailer, not the purchaser, except for ex-tax motor oil. Therefore, the solid waste fee is not a direct tax on the federal government, and there is no requirement the fee be passed along to the consumer (government). Note: The federal government will not be liable for the solid waste tax imposed on ex-tax motor oil and similar lubricants they import into South Carolina.
