South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-300.2 - Vending and other Coin-Operated Machines Dispensing Tangible Personal Property
Universal Citation: SC Code Regs 117-300.2
Current through Register Vol. 48, No. 3, March 22, 2024
For the purpose of determining the licenses required by persons engaged in the business of operating vending or coin-operated machines dispensing cigarettes and soft drinks in closed containers in this state, each point from which the service for such machines or other tangible personal property originates, shall be considered to be a retail outlet and a retail license must be obtained for each such point of service.
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