# S.C. Code Ann. § 12-36-2140: SECTION 12-36-2140. Exemptions; distribution facility

> South Carolina · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C36_A21_S12-36-2140

## Section

- **Citation:** S.C. Code Ann. § 12-36-2140
- **Heading:** SECTION 12-36-2140. Exemptions; distribution facility
- **Jurisdiction:** South Carolina
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SC Code / Title 12 / Chapter 36 / Article 21 / Section 12-36-2140

## 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.

## Nearby sections

- [S.C. Code Ann. § 12-36-2110 SECTION 12-36-2110. Maximum tax on sale or lease of certain items; calculation of tax on manufactured homes; maximum tax on purchase of certain property by religious organizations; maximum tax on sale or use of machinery for research and development.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C36_A21_S12-36-2110.md)
- [S.C. Code Ann. § 12-36-2120 SECTION 12-36-2120. Exemptions from sales tax.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C36_A21_S12-36-2120.md)
- [S.C. Code Ann. § 12-36-2130 SECTION 12-36-2130. Exemptions from use tax.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C36_A21_S12-36-2130.md)
- [S.C. Code Ann. § 12-36-2140 SECTION 12-36-2140. Exemptions; distribution facility.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C36_A21_S12-36-2140.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SC_T12_C36_A21_S12-36-2140. Check the current official text before relying on it. Not legal advice.