S.C. Code Regs. 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.

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