{"data":{"id":"us-sc/s.c.-code-ann.-12-39-70","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-39-70","heading":"Classifications for purposes of appraising and assessing personal property.","body":"For the purpose of appraising and assessing personal property of businesses and other entities under the jurisdiction of the county auditor, the county auditor must use the department's Form PT-100 and shall follow the classification of the most recent North American Industry Classification System Manual, as follows:\n(1) Sector 11, subsectors 111, 112, 113, 114, and 115, unless exempt;\n(2) Sector 52, subsectors 522, 523, 524, and 525; Sector 53, subsectors 531 and 533; and Sector 55, subsector 551, unless exempt;\n(3) Sector 51, subsector 512; Sector 54, subsector 541; Sector 61, subsector 611; Sector 62, subsectors 621, 622, 623, and 624; Sector 71, subsector 712; Sector 72, subsector 721; and Sector 81, subsectors 813 and 814, unless exempt.","path":["Title 12 - TAXATION","CHAPTER 39 County Auditors"],"source_url":"https://www.scstatehouse.gov/code/t12c039.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:24Z","sha256":"db7ae48206a2dabb9e6e1ade80c5081c6a6775aee2d15f014525261e5ad551d1","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-39-60","next":"us-sc/s.c.-code-ann.-12-39-120"},"notice":"GroundRules: Original legal text. Not legal advice."}