South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-321 - Ships and Sales of Fuel, Lubricants and Mechanical Supplies to Ship
Universal Citation: SC Code Regs 117-321
Current through Register Vol. 48, No. 3, March 22, 2024
Code Section 12-36-2120 exempts from the tax "vessels and barges of more than fifty tons burden" and "fuel, lubricants, and supplies for use or consumption aboard ships in intercoastal trade or foreign commerce." This exemption for supplies does not exempt or exclude from the tax the sale of materials and supplies used in fulfilling a contract for the painting, repair, or reconditioning of ships and other watercraft.
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