Purchases of mesh bags used by a textile manufacturer to ship property between manufacturing plants are not subject to South Carolina sales and use tax.

The mesh bags used to transport garments in several stages of their production and are used in the dyeing process are not exempt because containers, sacks, or bags used by manufacturers in shipping tangible personal property are exempt. (Private Revenue Opinion No. 00-2, South Carolina Department of Revenue, April 4, 2000)

Posted on June 15, 2000