S.C. Code Regs. 117-314.1 — Sales of Building Materials

Sales of building materials for use in adding to, repairing or altering real property, are subject to the
sales or use tax at the time of purchase even though the property erected therefrom may be
subsequently leased or rented to the person who owns or controls the land on which the property is
situate. Examples include, but are not limited to, building materials used in constructing grain storage
tanks, silos, pre-engineered buildings and other structures.
Conversely, subject to the tax are proceeds from the sale or lease of a manufactured unit delivered
and/or set in place on lands owned or controlled by a person other than the seller or lessor. Examples
include, but are not limited to, mobile homes, manufactured classrooms and motel units.