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Is motor oil to be exported from South Carolina exempt from the solid waste excise tax?

April 26, 2017exempt exported motor Oil solid south carolina tax waste

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Is motor oil to be exported from South Carolina exempt from the solid waste excise tax?

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Any person purchasing motor oil or similar lubricants at wholesale in its original package or container and who exports such motor oil or similar lubricants from South Carolina may certify in writing to the seller that the motor oil or similar lubricants will be exported, and such certification, if taken by the seller in good faith, will relieve the seller of the fee otherwise imposed. The written certification should include any documentation to identify the number of gallons exported, such as sales invoice or delivery ticket.