SC REVENUE RULING #15-2
South Carolina Department of Revenue
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.
South Carolina State Library
South Carolina State Documents Depository
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