{"data":{"id":"us-sc/s.c.-code-ann.-12-36-2140","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-2140","heading":"Exemptions; distribution facility.","body":"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.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 21 Maximum Tax and Exemptions"],"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":"a6d32b78392f45997523de9f318a0970db293043d9584cf7ee2a6a650fbe85bf","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-2130","next":"us-sc/s.c.-code-ann.-12-36-2510"},"notice":"GroundRules: Original legal text. Not legal advice."}