South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-334.4 - Application of the Sales or Use Tax under Other Circumstances
Universal Citation: SC Code Regs 117-334.4
Current through Register Vol. 48, No. 3, March 22, 2024
The application of either the sales tax or the use tax under circumstances not addressed in this regulation will be determined on a case by case basis. The determination as to which tax will apply will consider whether or not the seller, as required for the application of the sales tax under Code Section 12-36-910, is "engaged or continuing within this State in the business of selling tangible personal property at retail," whether or not the seller has sufficient "nexus" with South Carolina under current case law, and whether or not the retail sale occurs in this State.
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