South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
- Section 117-300 - Retail License
- Section 117-300.1 - Doing Business in South Carolina
- Section 117-300.2 - Vending and other Coin-Operated Machines Dispensing Tangible Personal Property
- Section 117-300.3 - Operation of Deceased Licensed Retailer's Business by Personal Representative of His Estate
- Section 117-300.4 - Application for Transfer
- Section 117-300.5 - Fairs, Carnivals, Concessionaires at Athletic Stands and Other Public Exhibitions
- Section 117-300.6 - Partnership
- Section 117-301 - Agriculture
- Section 117-301.1 - Livestock
- Section 117-301.2 - Feed
- Section 117-301.3 - Insecticides, Chemicals, Fertilizers, Soils Conditioners, Seeds and Seedlings
- Section 117-301.4 - Containers and Labels
- Section 117-301.5 - Farm Machinery
- Section 117-301.6 - Fuel
- Section 117-301.7 - Electricity and Gas
- Section 117-301.8 - Building Materials, Supplies, Fixtures and Equipment for Commercial Housing of Poultry and Livestock
- Section 117-301.9 - Sales by Farmers
- Section 117-301.10 - Hatcheries
- Section 117-302 - Manufacturers, Processors, Compounders, Miners, and Quarries
- Section 117-302.1 - Ingredients and Component Parts and Items Used Directly
- Section 117-302.2 - Containers
- Section 117-302.3 - Coal, Coke or Other Fuel
- Section 117-302.4 - Electricity
- Section 117-302.5 - Machines
- Section 117-302.6 - Pollution Control Machines
- Section 117-302.7 - Outside Signs, Furnished
- Section 117-302.8 - Patterns, Sales
- Section 117-303 - Laundry, Launderette, Cleaning, Dyeing or Pressing Establishments
- Section 117-303.1 - Retailers' License-Laundries, Launderettes, Cleaning, Dyeing or Pressing Establishments
- Section 117-303.2 - Rug and Carpet Cleaning
- Section 117-303.3 - Furnishing Laundry Services, Etc. to Ships
- Section 117-303.4 - Cleaning, Glazing, Dyeing and Storing Furs
- Section 117-304 - Sales to, or Purchases by, the State, Counties, Municipalities and Other Political Subdivisions of the State
- Section 117-304.1 - Transfers Between Agencies and Between the State and its Political Subdivisions
- Section 117-305 - Meals
- Section 117-305.1 - Educational Institutions
- Section 117-305.2 - Medical Institutions
- Section 117-305.3 - Educational and Medical Institutions and Food Service Companies Making Both Retail Sales and Withdrawing for Use from the Same Stock of Goods
- Section 117-305.4 - Suppliers Selling Unprepared Food Products to Educational and Medical Institutions and to Food Service Companies
- Section 117-305.5 - Exemption Meals Sold to School Children
- Section 117-305.6 - Meals Furnished Employees, Restaurants
- Section 117-305.7 - Meals Served by Railroads, Airlines, Etc
- Section 117-305.8 - Meals Served by Boarding Houses
- Section 117-306 - Repairs
- Section 117-306.1 - Repairs to Machines
- Section 117-306.2 - Automobile Repair Shops
- Section 117-306.3 - Jewelry Repairmen
- Section 117-306.4 - Shoe Repairmen
- Section 117-307 - Hotels, Motels, and Similar Facilities
- Section 117-307.1 - Examples of the Application of Tax to Various Charges Imposed by Hotels, Motels, and Other Facilities
- Section 117-307.2 - Purchases by Hotels, Motels and Other Facilities
- Section 117-307.3 - Certain Facilities Not Subject to the Tax
- Section 117-307.4 - Rentals in Excess of Ninety Days Not Subject to the Tax-Airlines, Bus Companies, Etc
- Section 117-307.5 - Certain Exchanges of Accommodations Exempt from the Tax
- Section 117-307.6 - Accommodations Furnished to the Federal Government or Federal Government Employees
- Section 117-307.7 - The Application of Tax to Hurricane Rental Insurance Charges Imposed by Hotels, Motels, and Other Facilities
- Section 117-308 - Professional, Personal, and Other Services
- Section 117-308.1 - Professional Services
- Section 117-308.2 - Dentists
- Section 117-308.3 - Doctors
- Section 117-308.4 - Lawyers
- Section 117-308.5 - Veterinarians
- Section 117-308.6 - Architects
- Section 117-308.7 - Ophthalmologists, Oculists and Optometrists
- Section 117-308.8 - Hospitals, Infirmaries, Sanitariums, Nursing Homes and like Institutions
- Section 117-308.9 - Advertising Agencies
- Section 117-308.10 - Bookbinders and Paper Cutters
- Section 117-308.11 - Jewelry Repairmen
- Section 117-308.12 - Shoe Repairmen
- Section 117-308.13 - Barber and Beauty Shops
- Section 117-308.14 - Taxidermists
- Section 117-308.15 - Automobile Painters
- Section 117-308.16 - Painters
- Section 117-309 - Retailers
- Section 117-309.1 - Florists
- Section 117-309.2 - Photographers, Photo Finishers, and Photo Copiers
- Section 117-309.3 - Printers
- Section 117-309.4 - Artists
- Section 117-309.5 - Sellers of Custom-made Items
- Section 117-309.6 - Machine Shops
- Section 117-309.7 - Ship Chandlers
- Section 117-309.8 - Undertakers
- Section 117-309.9 - Sign Companies
- Section 117-309.10 - Interior Decorators
- Section 117-309.11 - Sellers of Ice
- Section 117-309.12 - Sellers of Oxygen, Propane or Butane
- Section 117-309.13 - Sellers of Automobile Seat Cover and Top Linings
- Section 117-309.14 - Sellers of Ice Cream Freezers
- Section 117-309.15 - Rentals and Leases
- Section 117-309.16 - Materials Used to Recondition Automotive Vehicles for Resale
- Section 117-309.17 - Withdrawals From Stock, Merchants
- Section 117-310 - Freight and Delivery Charges
- Section 117-310.1 - Transportation Costs, Sellers
- Section 117-311 - Railroads
- Section 117-311.1 - Railroad Companies, Sales to
- Section 117-311.2 - Railroad Companies-Crossties and Timbers
- Section 117-311.3 - Railroad Companies-Sales to of Crossties and Timbers by Producer
- Section 117-311.4 - Railroad Companies-Machines
- Section 117-311.5 - Railroad Rails
- Section 117-311.6 - Railroads, Lumber Used for Repairing Railroad Cars
- Section 117-311.7 - Railroads, Motor Oil Used in Diesel Engines
- Section 117-311.8 - Ties and Timbers
- Section 117-311.9 - Ties and Timbers in Interstate Commerce
- Section 117-311.10 - Ties and Timbers, Constructive Delivery of
- Section 117-311.11 - Meals Served by Railroads, Airlines, Etc
- Section 117-312 - Containers and Other Packaging Material
- Section 117-312.1 - Containers and Packaging Materials, Sales of to Licensed Retailers
- Section 117-312.2 - Containers, Beverage Boxes and Crates
- Section 117-312.3 - Packaging Materials
- Section 117-312.4 - Advertising Materials
- Section 117-312.5 - Multiform Invoices
- Section 117-312.6 - Grease, Protective
- Section 117-312.7 - Rust Preventives
- Section 117-312.8 - Icing of Perishables
- Section 117-313 - Labor
- Section 117-313.1 - Labor, Fabrication
- Section 117-313.2 - Subcontracted Labor, Repairs
- Section 117-313.3 - Installation Charges
- Section 117-313.4 - Alteration Charges
- Section 117-314 - Construction
- Section 117-314.1 - Sales of Building Materials
- Section 117-314.2 - Building Materials
- Section 117-314.3 - Transferred Property, Use Tax Liability
- Section 117-314.4 - Awnings
- Section 117-314.5 - Elevators
- Section 117-314.6 - Pumps
- Section 117-314.7 - Pump Installed by Contractor
- Section 117-314.8 - Crossties, Timbers, Etc
- Section 117-314.9 - Contractors Equipment, Useful Life of
- Section 117-314.10 - Machines, Pipe Threading
- Section 117-314.11 - Federal Government Construction Contracts
- Section 117-315 - Newspapers and Newsprint Paper
- Section 117-315.1 - Newspapers
- Section 117-315.2 - Newsprint Paper
- Section 117-315.3 - Newspaper Publishers
- Section 117-316 - Books
- Section 117-316.1 - Textbooks
- Section 117-316.2 - Sale of Books to Libraries
- Section 117-317 - Sales of Repossessed Property
- Section 117-317.1 - Finance Companies and Other Lending Institutions
- Section 117-317.2 - Retailers
- Section 117-318 - Gross Proceeds of Sales and Sales Price
- Section 117-318.2 - Carrying and Finance Charges
- Section 117-318.3 - Lay-away Sales
- Section 117-318.4 - Withdrawals for Use-Renter
- Section 117-318.5 - Gift Wrapping Charges
- Section 117-318.6 - Gratuities
- Section 117-318.7 - Bottle Deposits
- Section 117-318.8 - Returned Merchandise and Restocking Fees (Effective October 1, 2008)
- Section 117-319 - Warehousemen
- Section 117-320 - Use Tax
- Section 117-320.1 - Property Purchased and Used Without the State ... Later Used in South Carolina
- Section 117-320.2 - Vehicles Replaced under Insurance Contracts
- Section 117-321 - Ships and Sales of Fuel, Lubricants and Mechanical Supplies to Ship
- Section 117-321.1 - Sales of Fuel, Lubricants and Mechanical Supplies
- Section 117-321.2 - Dry Dock
- Section 117-322 - Casual and Isolated Sales
- Section 117-323 - Exemption of the Gross Proceeds of the Sale of Combustible Heating Material or Substances Used for Residential Purposes
- Section 117-324 - Dual Business
- Section 117-326 - Savings and Loan Associations
- Section 117-327 - Leased Departments
- Section 117-328 - Radio and TV Stations
- Section 117-329 - Communications Services
- Section 117-329.1 - Ways or Means for Transmission of Voice or Messages
- Section 117-329.2 - Prepaid Wireless Calling Arrangements
- Section 117-329.3 - 900/976 Telephone Services
- Section 117-329.4 - Examples of Taxable Communications Services
- Section 117-329.5 - Examples of Non-Taxable Communications Services
- Section 117-330 - Automatic Data Processing
- Section 117-331 - Airport Fixed Based Operators
- Section 117-332 - Medicines, Prosthetic Devices and Hearing Aids
- Section 117-333 - Donors and Goods Given Away for Advertising Purposes
- Section 117-334 - Interstate Commerce
- Section 117-334.1 - Goods coming into this State - Sales Tax
- Section 117-334.2 - Goods coming into this State - Use Tax
- Section 117-334.3 - Goods coming into this State and Delivered onto the Catawba Indian Reservation
- Section 117-334.4 - Application of the Sales or Use Tax under Other Circumstances
- Section 117-334.5 - Goods shipped from this State
- Section 117-335 - Manufactured Homes and Modular Homes
- Section 117-335.1 - Manufactured Homes
- Section 117-335.2 - Modular Homes
- Section 117-335.3 - Other Factory Fabricated Buildings
- Section 117-335.4 - Furniture and Appliance
- Section 117-335.5 - Heat Pumps, Decks, Steps, Skirting and Similar Items
- Section 117-336 - Definition of the Term "Facility"
- Section 117-337 - Sales of Unprepared Food
- Section 117-337.1 - "Eligible Food" Defined
- Section 117-337.2 - "Prepared Meals or Food" Defined
- Section 117-337.3 - General Rules
- Section 117-337.4 - Examples
- Section 117-337.5 - Local Taxes
- Section 117-337.6 - Records
Current through Register Vol. 48, No. 3, March 22, 2024
Statutory Authority: 1976 Code Section 12-4-320
Disclaimer: These regulations may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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