South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-314.8 - Crossties, Timbers, Etc
Universal Citation: SC Code Regs 117-314.8
Current through Register Vol. 48, No. 3, March 22, 2024
Crossties, switch ties, pilings, bridge timber, telephone and telegraph poles, and crossarms are building materials, also, materials used in the construction of highways, bridges, railroads, telegraph and telephone lines, fences and dams fall within the "building materials" class.
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