S.C. Code Regs. 117-321 — Ships and Sales of Fuel, Lubricants and Mechanical Supplies to Ship

Code Section 12-36-2120 exempts from the tax ''vessels and barges of more than fifty tons burden''
and ''fuel, lubricants, and supplies for use or consumption aboard ships in intercoastal trade or foreign
commerce.'' This exemption for supplies does not exempt or exclude from the tax the sale of
materials and supplies used in fulfilling a contract for the painting, repair, or reconditioning of ships
and other watercraft.