South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-37-1310 — "Manufacturer" defined

Every person engaged in making, fabricating or changing things into new forms for use or in refining, rectifying or combining different materials for use shall be held to be a "manufacturer."

Last amended: 1962 Code SECTION 65-1661; 1952 Code SECTION 65-1661; 1942 Code SECTION 2632; 1932 Code SECTION 2632; Civ. C. '22 SECTION 355; Civ. C. '12 SECTION 302; Civ. C. '02 SECTION 273; G. S. 210; R. S. 231; 1881 (17) 992.

Source: official text