South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-36-2140 — Exemptions; distribution facility

For purposes of the exemptions set forth in this article, the term "distribution facility" includes, but is not limited to, a port facility as defined in Section 12-6-3375.

Last amended: 2019 Act No. 37 (S.439), SECTION 3, eff May 13, 2019.

Source: official text