S.C. Code Regs. 117-311.5 - Railroad Rails

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

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