South Carolina Code of Regulations — Chapter 117 (Revenue)

S.C. Code Regs. 117-321.2 — Dry Dock

A dry dock is subject to the sales or use tax, whichever applies. A dry dock is not a ''vessel'' nor is it
a ''barge'' exempted from the sales or use tax.

Last amended: Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.

Source: official text