South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-1700.7 — Definition of Plant Site
A plant site shall consist of all land contiguous to a plant which is related to the overall
manufacturing operation. It shall include all land on which personal property is located including but
not limited to the following: parking lots, manufacturing areas, buildings, landscaping, piping,
railroad siding, docking, water sheds, ditching, pollution control facilities, pumping stations, wells,
roads, water tanks, areas for ingress and egress, water storage facilities, and all other lands directly
related to manufacturing. When possible, a plant site will be one contiguous parcel using legal and or
natural boundaries.
Source: official text