S.C. Code Regs. § § 117-314.7
Current through Register Vol. 48, 12, December 27, 2024
A contractor who installs a pump for a city or county is required to pay tax on his purchase of the pump. The pump is in the same category as any other building materials which become affixed to realty. When title to a pump installed under contract passes from the contractor to the landowner it has ceased to be personal property and has become real property.
S.C. Code Regs. § 117-314.7