S.C. Code Regs. 117-314.6 - Pumps

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

Well pumps when installed become realty along with well casing, pump house, well connections, etc. The person who installs the pump is the purchaser at retail who must pay sales tax or use tax, as the case may be.

Notes

S.C. Code Regs. 117-314.6

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