2012 South Carolina Code of Laws
Title 12 - Taxation
Chapter 37 - ASSESSMENT OF PROPERTY TAXES
Section 12-37-717 - Surcharge on heavy equipment rental contract.

The provisions of Section 56-31-50 as to the imposition of a surcharge on a rental contract for certain motor vehicles applies in the same manner to the rental of heavy equipment by a person in the business of renting heavy equipment to the public, mutatis mutandis, except that the rate is three percent. For the purposes of this section, " heavy equipment" means vehicles weighing more than three thousand pounds or heavy equipment that is rented without an operator by persons engaged in the heavy equipment business, which equipment or vehicles may be used for construction, mining, industrial, or forestry purposes, including, but not limited to, bulldozers, earthmoving equipment, material handling equipment, well drilling machinery and equipment, and cranes.

HISTORY: 2006 Act No. 386, Section 34.B, eff June 14, 2006.