South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-329.4 - Examples of Taxable Communications Services
Current through Register Vol. 48, No. 3, March 22, 2024
The following are examples of communication services that are subject to the sales and use tax (unless otherwise listed as non-taxable in 117-329.5 or otherwise exempt or excluded under the law):
(a) Telephone services, including telephone services provided via the traditional circuit-committed protocols of the public switched telephone network ("PSTN"), a wireless transmission system, a voice over Internet protocol ("VoIP"), or any of other method
(b) Teleconferencing Services
(c) Paging Services
(d) Answering Services
(e) Cable Television Services
(f) Satellite Programming Services and Other Programming Transmission Services, including, but is not limited to, emergency communication services and television, radio, music or other programming services
(g) Fax Transmission Services
(h) Voice Mail Messaging Services
(i) E-Mail Services
(j) Electronic Filing of Tax Returns when the return is electronically filed by a person who did not prepare the tax return
(k) Database Access Transmission Services or On-Line Information Services, including, but not limited to, legal research services, credit reporting/research services, and charges to access an individual website (including Application Service Providers)
(l) Prepaid Wireless Calling Arrangements (sale or recharge at retail) as defined in Code Section 12-36-910(B)(5)
(m) 900/976 Telephone Service
