On the meaning of the term “residential purposes” relating to rate of tax applied to gross proceeds of sale of electricity, natural gas, fuel oil, etc. when used for residential purposes (General Appropriations Act, 1979, Permanent Provisions, Part II, Section 4, paragraphs (A) through (D)).
Requested by: Mr. Reginald U. Smith, Director, Sales and Use Tax Division, South Carolina Tax Commission.
