South Carolina Statutes
§ 12-36-150 — "Transient construction property".
"Transient construction property" means motor vehicles, machines, machinery, tools, or other equipment, other tangible personal property brought, imported, or caused to be brought into this State for use, or stored for use, in constructing, building, or repairing any building, highway, street, sidewalk, bridge, culvert, sewer or water system, drainage or dredging system, railway system, reservoir or dam, power plant, pipeline, transmission line, tower, dock, wharf, excavation, grading or other improvement or structure, or any part of it.
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South Carolina § 12-36-150 ("Transient construction property".) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1990 Act No. 612, Part II, SECTION 74A. ARTICLE 5 Retail License
Nearby Sections
15
§ 12-36-10
Effect of definitions.§ 12-36-100
"Sale" and "purchase".§ 12-36-110
Sale at retail; retail sale.§ 12-36-120
"Wholesale sale" and "sale at wholesale".§ 12-36-130
"Sales price".§ 12-36-1320
Tax on transient construction property.§ 12-36-1340
Collection of tax by retailer sellers.§ 12-36-1370
Presumption of applicability of tax.