South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-311.6 - Railroads, Lumber Used for Repairing Railroad Cars
Universal Citation: SC Code Regs 117-311.6
Current through Register Vol. 48, No. 3, March 22, 2024
Lumber especially fabricated for use in repairing railroad cars is entitled to be purchased free of the tax under Section 12-36-2120(20), which exempts, among other things, from payment of sales or use taxes, railroad cars or locomotives and the parts thereof.
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