In response to a taxpayer’s inquiry, the South Carolina Attorney General’s office issued an opinion stating that items such as napkins, forks, spoons, and straws sold to restaurant owners by wholesalers are subject to taxation at the time of the sale. Sales of such items are considered to be supplies used or consumed by the restaurant owner in the operation of its business. Furthermore, these items do not qualify for exemption as items purchased for resale or items incident to the sale and delivery of the restaurant’s food. Also, the items are not taxed differently based on how the restaurant owner provides them to their customers. They are considered taxable retail sales regardless of whether the items are used in the restaurant or provided to customers taking food elsewhere. (Opinion of the Attorney General, South Carolina Attorney General’s Office, March 20, 2007)