South Carolina Statutes
§ 12-36-2140 — Exemptions; distribution facility.
South Carolina § 12-36-2140
This text of South Carolina § 12-36-2140 (Exemptions; distribution facility.) 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. § 12-36-2140 (2026).
Text
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.
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Legislative History
HISTORY: 2019 Act No. 37 (S.439), SECTION 3, eff May 13, 2019. ARTICLE 25 General Provisions
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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-36-2140, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/36/12-36-2140.