S.C. Code Regs. 117-314.7 — Pump Installed by Contractor

A contractor who installs a pump for a city or county is required to pay tax on his purchase of the
pump. The pump is in the same category as any other building materials which become affixed to
realty. When title to a pump installed under contract passes from the contractor to the landowner it
has ceased to be personal property and has become real property.