South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-1700.3 — Definition of Utility
The word ''utilities'' is hereby defined to include but not necessarily be limited to (1) water
companies; (2) power companies, whether hydroelectric, steam, atomic, or other kinds for the
transmission of power; (3) electric light companies; (4) electric cooperatives; (6) telephone and
telegraph companies. Utilities engaged in the transportation for hire of persons or property are
classified separately.
Source: official text