South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-335.5 - Heat Pumps, Decks, Steps, Skirting and Similar Items
Universal Citation: SC Code Regs 117-335.5
Current through Register Vol. 48, No. 3, March 22, 2024
Heat pumps, air conditioning systems, skirting, steps, decks, septic tanks, wells, and driveways built or installed after the home is delivered to the construction site are not considered a part of the delivered home and are taxed separately from the home. The sale of these items to, or the purchase of these items by, the person who will build or supply and install them is subject to the tax.
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