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2019 South Carolina Code of Laws
Title 12 - Taxation
Chapter 36 - South Carolina Sales And Use Tax Act
Section 12-36-2140. Exemptions; distribution facility.
Universal Citation: SC Code § 12-36-2140 (2019)
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.
HISTORY: 2019 Act No. 37 (S.439), Section 3, eff May 13, 2019.
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