Partnertax.ai
Start free trial →

South Carolina Code of Regulations — Chapter 117 (Revenue)

S.C. Code Regs. 117-311

Railroads

Official textscstatehouse.gov

The following addresses the application of the sales and use tax to the transactions of railroads. The list of transactions discussed is not all inclusive.

Source: official source document (full Chapter 117 PDF)

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 117-309 · Retailers
  2. 117-309.1 · Florists
  3. 117-309.2 · Photographers, Photo Finishers, and Photo Copiers
  4. 117-309.3 · Printers
  5. 117-309.4 · Artists
  6. 117-309.5 · Sellers of Custom-made Items
  7. 117-309.6 · Machine Shops
  8. 117-309.7 · Ship Chandlers
  9. 117-309.8 · Undertakers
  10. 117-309.9 · Sign Companies
  11. 117-309.10 · Interior Decorators
  12. 117-309.11 · Sellers of Ice
  13. 117-309.12 · Sellers of Oxygen, Propane or Butane
  14. 117-309.13 · Sellers of Automobile Seat Cover and Top Linings
  15. 117-309.14 · Sellers of Ice Cream Freezers
  16. 117-309.15 · Rentals and Leases
  17. 117-309.16 · Materials Used to Recondition Automotive Vehicles for…
  18. 117-309.17 · Withdrawals From Stock, Merchants
  19. 117-310 · Freight and Delivery Charges
  20. 117-310.1 · Transportation Costs, Sellers
  21. 117-311 · Railroads
  22. 117-311.1 · Railroad Companies, Sales to
  23. 117-311.2 · Railroad Companies-Crossties and Timbers
  24. 117-311.3 · Railroad Companies-Sales to of Crossties and Timbers by…
  25. 117-311.4 · Railroad Companies-Machines
  26. 117-311.5 · Railroad Rails
  27. 117-311.6 · Railroads, Lumber Used for Repairing Railroad Cars
  28. 117-311.7 · Railroads, Motor Oil Used in Diesel Engines
  29. 117-311.8 · Ties and Timbers
  30. 117-311.9 · Ties and Timbers in Interstate Commerce
  31. 117-311.10 · Ties and Timbers, Constructive Delivery of
  32. 117-311.11 · Meals Served by Railroads, Airlines, Etc
  33. 117-312 · Containers and Other Packaging Material
  34. 117-312.1 · Containers and Packaging Materials, Sales of to Licensed…
  35. 117-312.2 · Containers, Beverage Boxes and Crates
  36. 117-312.3 · Packaging Materials
  37. 117-312.4 · Advertising Materials
  38. 117-312.5 · Multiform Invoices
  39. 117-312.6 · Grease, Protective
  40. 117-312.7 · Rust Preventives
Full table of contents →