S.C. Code Regs. § § 117-321.2

Current through Register Vol. 48, 12, December 27, 2024

Section 117-321.2 - Dry Dock

A dry dock is subject to the sales or use tax, whichever applies. A dry dock is not a "vessel" nor is it a "barge" exempted from the sales or use tax.

S.C. Code Regs. § 117-321.2

Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.