Are plastic containers subject to the solid waste tax?
No, there is no provision in the law for charging the tax on plastic containers. SOUTH CAROLINA DEPARTMENT OF REVENUE NOTICE TO SOLID WASTE WHOLESALE FILERS On January 10, 1992, it was decided to allow a procedure for in-state wholesalers of motor oil, and white goods to become liable for remitting tax on their purchases of product from registered suppliers. The procedure to be utilized will be as follows: 1) The in-state wholesaler must be registered with this agency as a Solid Waste Excise Tax filer. 2) The in-state wholesaler will be allowed to work out an agreement in writing with their supplier to become liable for remitting of the tax. 3) The in-state wholesaler should provide the following to their supplier; a) statement t the effect that the in-state wholesaler is registered for the Solid Waste Tax and their South Carolina Solid Waste Tax Registration (retail license) number. b) statement to the effect that the in-state wholesaler is assuming liability for the tax on all purcha
