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

Current through Register Vol. 45, No. 9, September 24, 2021

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.

Notes

S.C. Code Regs. 117-311.5

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