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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-37-1310: "Manufacturer" defined.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 37 Assessment of Property Taxes
  3. ARTICLE 9 Manufacturers, Pawnbrokers, Mines and Mining Claims

Every person engaged in making, fabricating or changing things into new forms for use or in refining, rectifying or combining different materials for use shall be held to be a "manufacturer."

Collected 2026-09-02T06:36:19Z. Source file · JSON

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