South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-329.5 - Examples of Non-Taxable Communications Services

Universal Citation: SC Code Regs 117-329.5

Current through Register Vol. 48, No. 3, March 22, 2024

The following are examples of communication services are not subject to the sales and use tax:

(a) Telephone services specifically exempted under Code Section 12-36-2120(11), such as toll charges between telephone exchanges and carrier access charges and customers access line charges established by the Federal Communications Commission or the South Carolina Public Service Commission

(b) Telegraph Messages exempt under Code Section 12-36-2120(11)

(c) Communication Services involving Automatic Teller Machines exempt under Code Section 12-36-2120(11)

(d) Data Processing Services as defined under Code Section 12-36-910(C)

(e) Computer Database Information Services provided by a cooperative service when the database information has been assembled by and for the exclusive use of the members of the cooperative services excluded from the tax under Code Section 12-36-60

(f) Electronic Filing of Tax Returns when the return is electronically filed by a person who prepared the tax return

(g) Other charges specifically exempt from the tax under State law or federal law

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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