Who is liable for collecting and emitting the fee?
The imposition of the fee at the wholesale, retail or consumer level depends upon the category of the item sold as described below: Motor Oil and Similar Lubricants – The $0.08 per gallon fee is imposed at the wholesale level on wholesale sales in South Carolina and is imposed on retailers or consumers on the importation of motor oil or similar lubricants into South Carolina upon which the solid waste fee has not been levied. Note: Motor oil or similar lubricants exported from South Carolina in its original package or container are exempt from the fee.Tires – The $2.00 fee is imposed at the retail level only. Lead-Acid Batteries -The $2.00 fee is imposed at the retail level only effective September 29, 1992. Prior to this the tax was reported at the wholesales level. White goods – The $2.00 fee is imposed at the wholesale level on white goods for resales in South Carolina. Licensed wholesalers receiving new white goods from un-licensed wholesalers are responsible for the fee. Also, the
Related Questions
- Why do those individuals who want to purchase MasterMind software only and not become associates have to be liable for the $10 restocking fee if they do not wish to keep the product?
- Would an FCM carrying an omnibus account ever be liable to NFA for the assessment fee on trades in the omnibus account?
- Who is liable for collecting and emitting the fee?
