S.C. Code Regs. 117-311.10 — Ties and Timbers, Constructive Delivery of

Ties and timbers are taxable when sold under bulk contract, with the purchaser inspecting and
approving the material at the plant or yard of the seller and the seller segregating and allotting the
approved material to the purchaser for future shipment according to subsequently issued shipping
instructions. This material is to be reported by the seller as subject to the tax in the month in which it
is shown as sold on his books.