The four categories of items subject to the Solid Waste Excise Tax are defined in the statute as follows:
Motor oil and similar lubricants: the fraction of crude oil or synthetic oil that is classified for use in the crankcase, transmission, gearbox, or differential of an internal combustion engine (including automobiles, buses, trucks, lawn mowers and other household power equipment, industrial machinery, and other mechanical devices that derive power from internal combustion engines). The terms include re-refined oil but do not include heavy greases and specialty industrial or machine oils (such as spindle oils, cutting oils, steam cylinder oils, industrial oils, electrical insulating oils, or solvents which are not sold at retail in South Carolina). Motor oil or similar lubricants exported from South Carolina in its original package or container are exempt from the fee.
Tires: the continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle, trailer, or motorcycle as defined in Section 56-3-20(2), (4) and (13). This does not include an industrial press-on tire, with a metal or solid compound rim, which may be retooled.
Lead-acid batteries: any battery that consists of lead and sulfuric acid, is used as a power source, and has a capacity of six volts or more. This term DOES NOT include small sealed lead-acid batteries (weighing 25 pounds or less, used in non-vehicular, non-starting lighting ignition applications).
White goods: include refrigerators, ranges, water heaters, freezers, dishwashers, trash compactors, washers, dryers, air conditioners, and commercial large appliances.