US lawSouth CarolinaRegulationsChapter 117 — DEPARTMENT OF REVENUE117-317S.C. Code Regs. 117-317S.C. Code Regs. 117-317. Sales of Repossessed PropertyYear: 2026Length: 14 wordsOfficial source The following addresses the application of the sales and use tax to repossessed property.PreviousS.C. Code Regs. 117-316.2NextS.C. Code Regs. 117-317.1