S.C. Code Regs. § § 117-311.6

Current through Register Vol. 48, No. 11, November 22, 2024
Section 117-311.6 - Railroads, Lumber Used for Repairing Railroad Cars

Lumber especially fabricated for use in repairing railroad cars is entitled to be purchased free of the tax under Section 12-36-2120(20), which exempts, among other things, from payment of sales or use taxes, railroad cars or locomotives and the parts thereof.

S.C. Code Regs. § 117-311.6