S.C. Code Regs. § § 117-311.5
Current through Register Vol. 48, No. 10, October 25, 2024
Railroad rails, crossties, frogs, spikes, etc., do not in themselves constitute machines or machinery when used in the construction of a railway or railroad either on or above ground or in a mine or quarry. This material is rather in the nature of building material and should be considered as such for taxing purposes.
S.C. Code Regs. § 117-311.5