South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-36-2140
Exemptions; distribution facility
Official textscstatehouse.gov
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.
Source: view the official text
In this chapter (40 sections)
- 12-36-1110 · Additional sales, use and casual excise tax imposed on…
- 12-36-1120 · Revenue of taxes credited to Homestead Exemption Fund
- 12-36-1130 · Prescribing amounts added to sales price to reflect…
- 12-36-1310 · Imposition of tax; rate; applicability; credit for tax…
- 12-36-1320 · Tax on transient construction property
- 12-36-1330 · Tax on storage, use, or consumption of tangible personal…
- 12-36-1340 · Collection of tax by retailer sellers
- 12-36-1350 · Time of collection of tax by retail seller; refunding or…
- 12-36-1360 · Filing use tax return; payment of tax directly to State
- 12-36-1370 · Presumption of applicability of tax
- 12-36-1710 · Excise tax on casual sales of motor vehicles, motorcycles,…
- 12-36-1720 · Application of tax
- 12-36-1730 · Wilful avoidance of tax; penalty
- 12-36-1740 · Penalty for failure to pay casual excise tax
- 12-36-1910 · Definitions
- 12-36-1920 · Sourcing of sale of telecommunications services
- 12-36-1930 · Application of article
- 12-36-2110 · Maximum tax on sale or lease of certain items; calculation…
- 12-36-2120 · Exemptions from sales tax
- 12-36-2130 · Exemptions from use tax
- 12-36-2140 · Exemptions; distribution facility
- 12-36-2510 · Certificates allowing taxpayer to purchase tangible…
- 12-36-2520 · Tax liability when property delivered out of state;…
- 12-36-2530 · Documentation of entitlement to tax exemption for goods to…
- 12-36-2540 · Duty to keep records and books
- 12-36-2550 · Use of overpayment of tax to offset underpayment or penalty
- 12-36-2560 · Payment of tax on sales made on installment basis
- 12-36-2570 · Time when tax payment due; monthly report
- 12-36-2580 · Special authorization to pay tax quarterly
- 12-36-2590 · Department authorized to require returns and payment for…
- 12-36-2610 · Discount for timely payment of tax
- 12-36-2620 · Sales and use taxes composed of two components
- 12-36-2630 · Seven percent sales tax on accommodations for transients…
- 12-36-2640 · Casual excise tax composed of two components
- 12-36-2645 · Taxes applicable to proceeds of 900/976 telephone service;…
- 12-36-2646 · Retailers to post notice of tax exclusion available to…
- 12-36-2647 · Repealed
- 12-36-2650 · Taxes in this chapter not to supersede any other taxes,…
- 12-36-2660 · Administration and enforcement of chapter
- 12-36-2670 · Persons permitted to administer oaths and take…