South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-334.5 - Goods shipped from this State
Current through Register Vol. 48, No. 3, March 22, 2024
When tangible personal property is sold within the State and the seller is obligated to deliver it to the purchaser or to an agent or designee of the purchaser at a point outside of the State or to deliver it to a carrier or to the mails for transportation to the purchaser or to an agent or designee of the purchaser at a point outside this State, the retail sales tax does not apply provided the property is not returned to a point within the State. The most acceptable proof of transportation outside the State is:
(a) A way-bill or bill of lading made out to the seller's order and calling for delivery; or
(b) An insurance receipt or registry issued by the United States Postal Department, or a Post Office Department receipt Form 3817; or
(c) A trip sheet signed by the seller's delivery agent and showing the signature and address of the person outside this State who received the goods delivered.
However, where tangible personal property pursuant to a sale is delivered in this State to the purchaser or to an agent or designee of the purchaser, other than a common carrier, the retail sales tax applies notwithstanding that the purchaser or the purchaser's agent or designee may subsequently transport the property out of the State.
The department will be asking the Administrative Law Court, in accordance with S.C. Code Ann. Section 1-23-111 (2005), to issue a report that the proposal to amend the regulation is needed and reasonable.
