South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-36-2140: Exemptions; distribution facility.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 36 South Carolina Sales and Use Tax Act
ARTICLE 21 Maximum Tax and Exemptions

For purposes of the exemptions set forth in this article, the term "distribution facility" includes, but is not limited to, a port facility as defined in Section 12-6-3375.

Collected 2026-09-02T06:36:14Z. Source file · JSON

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