US lawSouth CarolinaRegulationsChapter 117 — DEPARTMENT OF REVENUE117-311S.C. Code Regs. 117-311S.C. Code Regs. 117-311. RailroadsYear: 2026Length: 25 wordsOfficial source The following addresses the application of the sales and use tax to the transactions of railroads. The list of transactions discussed is not all inclusive.PreviousS.C. Code Regs. 117-310.1NextS.C. Code Regs. 117-311.1