S.C. Code Regs. 117-314
Construction
Sales of building materials to contractors, builders, or landowners for resale or use in the form of real estate are retail sales in whatever quantity sold.
Source: official source document (full Chapter 117 PDF)
In this article (40 sections)
- 117-311.6 · Railroads, Lumber Used for Repairing Railroad Cars
- 117-311.7 · Railroads, Motor Oil Used in Diesel Engines
- 117-311.8 · Ties and Timbers
- 117-311.9 · Ties and Timbers in Interstate Commerce
- 117-311.10 · Ties and Timbers, Constructive Delivery of
- 117-311.11 · Meals Served by Railroads, Airlines, Etc
- 117-312 · Containers and Other Packaging Material
- 117-312.1 · Containers and Packaging Materials, Sales of to Licensed…
- 117-312.2 · Containers, Beverage Boxes and Crates
- 117-312.3 · Packaging Materials
- 117-312.4 · Advertising Materials
- 117-312.5 · Multiform Invoices
- 117-312.6 · Grease, Protective
- 117-312.7 · Rust Preventives
- 117-312.8 · Icing of Perishables
- 117-313 · Labor
- 117-313.1 · Labor, Fabrication
- 117-313.2 · Subcontracted Labor, Repairs
- 117-313.3 · Installation Charges
- 117-313.4 · Alteration Charges
- 117-314 · Construction
- 117-314.1 · Sales of Building Materials
- 117-314.2 · Building Materials
- 117-314.3 · Transferred Property, Use Tax Liability
- 117-314.4 · Awnings
- 117-314.5 · Elevators
- 117-314.6 · Pumps
- 117-314.7 · Pump Installed by Contractor
- 117-314.8 · Crossties, Timbers, Etc
- 117-314.9 · Contractors Equipment, Useful Life of
- 117-314.10 · Machines, Pipe Threading
- 117-314.11 · Federal Government Construction Contracts
- 117-315 · Newspapers and Newsprint Paper
- 117-315.1 · Newspapers
- 117-315.2 · Newsprint Paper
- 117-315.3 · Newspaper Publishers
- 117-316 · Books
- 117-316.1 · Textbooks
- 117-316.2 · Sale of Books to Libraries
- 117-317 · Sales of Repossessed Property