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SC REVENUE RULING #15-2
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
South Carolina provides an exemption from the sales and use tax for construction material used in the construction or expansion of certain manufacturing facilities or distribution facilities. The exemption requires the taxpayer to meet specific investment requirements. The purpose of this advisory opinion is to address questions concerning this exemption and its investment and notification requirements.
Issue Date
2015-02-18
Keywords
Use tax--South Carolina, Sales tax--South Carolina, Building materials--Taxation--South Carolina
Type
Text
Rights
Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
Digitization Specifications
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