South Carolina Statutes

§ 12-36-150 — "Transient construction property".

South Carolina § 12-36-150
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 36SOUTH CAROLINA SALES AND USE TAX ACT

This text of South Carolina § 12-36-150 ("Transient construction property".) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.C. Code Ann. § 12-36-150 (2026).

Text

"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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Legislative History

HISTORY: 1990 Act No. 612, Part II, SECTION 74A. ARTICLE 5 Retail License

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Bluebook (online)
South Carolina § 12-36-150, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/36/12-36-150.