S.C. Code Regs. § § 117-311.4
Current through Register Vol. 48, No. 10, October 25, 2024
Machines and machinery when sold to or used by railroad companies in maintaining, repairing, or reconditioning their equipment are subject to the sales or use tax, whichever may apply. The machine exemption is not construed as applying to machines or machinery purchased for use by railroad companies in maintenance operations.
S.C. Code Regs. § 117-311.4