South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-321.2 - Dry Dock
Universal Citation: SC Code Regs 117-321.2
Current through Register Vol. 48, No. 3, March 22, 2024
A dry dock is subject to the sales or use tax, whichever applies. A dry dock is not a "vessel" nor is it a "barge" exempted from the sales or use tax.
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