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.
S.C. Code Ann. § 12-36-2140
Exemptions; distribution facility
Known as the South Carolina Sales and Use Tax Act
The act spans §§ 12–12 (76 sections).
2019 Act No. 37 (S.439), SECTION 3, eff May 13, 2019.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.