South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-314.8 — Crossties, Timbers, Etc
Crossties, switch ties, pilings, bridge timber, telephone and telegraph poles, and crossarms are
building materials, also, materials used in the construction of highways, bridges, railroads, telegraph
and telephone lines, fences and dams fall within the ''building materials'' class.
Source: official text