{"data":{"id":"us-sc/s.c.-code-ann.-12-36-150","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-150","heading":"\"Transient construction property\".","body":"\"Transient construction property\" means motor vehicles, machines, machinery, tools, or other equipment, other tangible personal property brought, imported, or caused to be brought into this State for use, or stored for use, in constructing, building, or repairing any building, highway, street, sidewalk, bridge, culvert, sewer or water system, drainage or dredging system, railway system, reservoir or dam, power plant, pipeline, transmission line, tower, dock, wharf, excavation, grading or other improvement or structure, or any part of it.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 1 Citation and Definitions"],"source_url":"https://www.scstatehouse.gov/code/t12c036.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:14Z","sha256":"79fcd995c13dcac5aebc611a96d740349878bf2815ea87ae688bfaa89f61861c","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-140","next":"us-sc/s.c.-code-ann.-12-36-510"},"notice":"GroundRules: Original legal text. Not legal advice."}