2015-05-202015-05-202015-02-18http://hdl.handle.net/10827/18346South 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.application/pdfDocumentCopyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.Use tax--South CarolinaSales tax--South CarolinaBuilding materials--Taxation--South CarolinaText