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Coal, Coke, and Other FuelSouth Carolina Code §12-36-2120(9) exempts from sales and use tax the sale of coal, coke, or other fuel sold to manufacturers and electric power companies for the generation of heat or power used in manufacturing tangible personal property for sale or the generating of electric power or energy for use. The statute further exempts coal, coke or other fuel sold to manufacturers for the production of by-products or for the generation of electric power or energy for use in manufacturing tangible personal property for sale. For purposes of this exemption, mining and quarrying are considered to be manufacturing. This exemption applies to fuel used to control plant atmosphere as to temperature and/or moisture content in the quality control of tangible personal property being manufactured or processed for sale. South Carolina Code §12-36-2120(9) also exempts the sale of fuel for (1) the generation of motive power for test flights of aircraft by the manufacturer of the aircraft; and (2) the transportation of an aircraft prior to its completion from one facility of the manufacturer of the aircraft to another facility of the manufacturer of the aircraft, not including the transportation of major component parts for construction or assembly, or the transportation of personnel. These exemptions only apply when the taxpayer invests at least seven hundred fifty million dollars in real or personal property or both comprising or located at a single manufacturing facility over a seven-year period and creates at least three thousand eight hundred full-time new jobs at the single manufacturing facility during that seven-year period. The taxpayer must notify the Department in writing before the first month it uses these exemptions. These exemptions are effective November 1, 2009 and only apply to taxpayers that notify the Department prior to October 31, 2015 of their intent to utilize the exemptions. f. PackagingSouth Carolina Code §12-36-120(4) does not tax purchases of materials, containers, cores, labels, sacks, or bags that are used incident to the sale and delivery of tangible personal property. South Carolina Regulation 117-302.2 provides definitions of the terms “materials,” “containers,” and “cores.” “Materials” include wrapping paper, twine, strapping, nails, staples, wire, lumber, cardboard, adhesives, tape, waxed paper, plastic materials, aluminum foils, and pallets used in packaging tangible personal property incident to its sales and delivery and used by manufacturers, processors, or compounders in shipping tangible personal property. “Containers” include paper, plastic or cloth sacks, bags, boxes, bottles, cans, cartons, drums, barrels, kegs, carboys, cylinders, and crates. “Cores” include spools, spindles, cylindrical tubes and the like on which tangible personal property is wound.