§ 45-54-242-22

The taxes levied by this subpart shall be subject toall definitions, exemptions, proceedings, rules, regulations, requirements,fines, penalties, punishments, and deductions as are provided in Article 1,commencing with Section 40–23–1, of Chapter 23 of Title 40, the state sales taxlaw, and Article 2, commencing with Section 40–23–60, Chapter 23 of Title 40, thestate use tax law, and all acts supplementary thereto, except whereinapplicable or where herein otherwise provided, all of which are adopted andmade a part of this subpart by reference, including the provisions for theenforcement and collection thereof. The taxes levied by this subpart shall be added to the sales price of property sold, and shall becollected from the purchaser, so that the impact of the taxes will be on theconsumer rather than on the retailer. (1) Exemptedfrom this subpart are the gross proceeds of the sale of machines in PickensCounty used in mining, compounding, processing, and manufacturing of tangiblepersonal property; provided, that the term machines, as herein used, shall includemachinery which is used for mining,quarrying, compounding,

ing, compounding, processing, and manufacturing of tangiblepersonal property; provided, that the term machines, as herein used, shall includemachinery which is used for mining,quarrying, compounding, processing, or manufacturing tangible personalproperty, and the parts of the machines, attachments, and replacementstherefor, which are made or manufactured for use on or in the operation of themachines and are customarily so used.(2) No excisetax may be imposed upon the storage, use, or other consumption in Pickens Countyon any machine used in mining, quarrying, compounding, processing, and manufacturing of tangible personalproperty; provided that the term machines, as herein used, shall includemachinery which is used for mining, quarrying, compounding, processing, ormanufacturing tangible personal property, and the parts of the machineattachments and replacements therefor, which are made or manufactured for useon or in the operation of the machines and which are necessary to the operationof the machines and are customarily so used.(3) There areexempted from this subpart, the gross proceeds of all sales of laboratorymaterials, dentures, and appliances and other therapeutic devices,

ionof the machines and are customarily so used.(3) There areexempted from this subpart, the gross proceeds of all sales of laboratorymaterials, dentures, and appliances and other therapeutic devices, sold,dispensed, or transferred by a licensed dentist in conjunction with or as apart of his or her professional services; andall eyewear, including lenses, frames, eyeglasses, or other therapeutic devicessold, dispensed, or transferred by a licensed optometrist as a part of his orher professional services. For thepurposes of this subpart, the dispensing of transference of such materials, dentures, oral appliances, or other therapeutic devices bya licensed dentist to his or her patient, or of such eyewear including lenses,frames, eyeglasses, or other therapeutic devices by a licensed optometrist tohis or her patient shall not be deemed to constitute a sale. The use, storage, or consumption of suchmaterials, dentures, oral appliances, and therapeutic devices by a dentist, or such eyewear,including lenses, frames, eyeglasses, or other therapeutic devices by an optometrist in rendering professional services totheir patients shall be exempted from Section 45–54–242.21.(Act 82–359, p.

ar,including lenses, frames, eyeglasses, or other therapeutic devices by an optometrist in rendering professional services totheir patients shall be exempted from Section 45–54–242.21.(Act 82–359, p. 512, § 3.)