SC REVENUE RULING #15-2

Author
South Carolina Department of Revenue
Subject
Use tax--South Carolina; Sales tax--South Carolina; Building materials--Taxation--South Carolina
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.
URI
http://hdl.handle.net/10827/18346
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Date
2015-02-18
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Date Accessioned2015-05-20T12:58:40Z
Date Available2015-05-20T12:58:40Z
Item Formatapplication/pdf
Media TypeDocument
Item LanguageEnglish
PublisherSouth Carolina State Library
Digital CollectionSouth Carolina State Documents Depository
RightsCopyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
TypeText
Digitization SpecificationsThis South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat X Professional.