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South Carolina Code of Regulations
Chapter 117
Article 11
Sales and Use Tax Regulations
1976 Code Section 12-4-320
Department of Revenue
Statutory Authority
1976 Code Section 12-4-320
117-300
Retail License.
117-300.1
Doing Business in South Carolina.
117-300.2
Vending and other Coin-Operated Machines Dispensing Tangible Personal Property.
117-300.3
Operation of Deceased Licensed Retailer’s Business by Personal Representative of His Estate.
117-300.4
Application for Transfer.
117-300.5
Fairs, Carnivals, Concessionaires at Athletic Stands and Other Public Exhibitions.
117-300.6
Partnership.
117-301
Agriculture.
117-301.1
Livestock
117-301.2
Feed.
117-301.3
Insecticides, Chemicals, Fertilizers, Soils Conditioners, Seeds and Seedlings.
117-301.4
Containers and Labels.
117-301.5
Farm Machinery.
117-301.6
Fuel.
117-301.7
Electricity and Gas.
117-301.8
Building Materials, Supplies, Fixtures and Equipment for Commercial Housing of Poultry and Livestock.
117-301.9
Sales by Farmers.
117-301.10
Hatcheries.
117-302
Manufacturers, Processors, Compounders, Miners, and Quarries.
117-302.1
Ingredients and Component Parts and Items Used Directly.
117-302.2
Containers.
117-302.3
Coal, Coke or Other Fuel.
117-302.4
Electricity.
117-302.5
Machines.
117-302.6
Pollution Control Machines.
117-302.7
Outside Signs, Furnished.
117-302.8
Patterns, Sales.
117-303
Laundry, Launderette, Cleaning, Dyeing or Pressing Establishments.
117-303.1
Retailers’ License-Laundries, Launderettes, Cleaning, Dyeing or Pressing Establishments.
117-303.2
Rug and Carpet Cleaning.
117-303.3
Furnishing Laundry Services, Etc. to Ships.
117-303.4
Cleaning, Glazing, Dyeing and Storing Furs.
117-304
Sales to, or Purchases by, the State, Counties, Municipalities and Other Political Subdivisions of the State.
117-304.1
Transfers Between Agencies and Between the State and its Political Subdivisions.
117-305
Meals.
117-305.1
Educational Institutions.
117-305.2
Medical Institutions.
117-305.3
Educational and Medical Institutions and Food Service Companies Making Both Retail Sales and Withdrawing for Use from the Same Stock of Goods.
117-305.4
Suppliers Selling Unprepared Food Products to Educational and Medical Institutions and to Food Service Companies.
117-305.5
Exemption Meals Sold to School Children.
117-305.6
Meals Furnished Employees, Restaurants.
117-305.7
Meals Served by Railroads, Airlines, Etc.
117-305.8
Meals Served by Boarding Houses.
117-306
Repairs.
117-306.1
Repairs to Machines.
117-306.2
Automobile Repair Shops.
117-306.3
Jewelry Repairmen.
117-306.4
Shoe Repairmen.
117-307
Hotels, Motels, and Similar Facilities.
117-307.2
Purchases by Hotels, Motels and Other Facilities.
117-307.3
Certain Facilities Not Subject to the Tax.
117-307.4
Rentals in Excess of Ninety Days Not Subject to the Tax—Airlines, Bus Companies, Etc.
117-307.5
Certain Exchanges of Accommodations Exempt from the Tax.
117-307.6
Accommodations Furnished to the Federal Government or Federal Government Employees.
117-307.7
The Application of Tax to Hurricane Rental Insurance Charges Imposed by Hotels, Motels, and Other Facilities.
117-308
Professional, Personal, and Other Services.
117-308.1
Professional Services.
117-308.2
Dentists.
117-308.3
Doctors.
117-308.4
Lawyers.
117-308.5
Veterinarians.
117-308.6
Architects.
117-308.7
Ophthalmologists, Oculists and Optometrists.
117-308.8
Hospitals, Infirmaries, Sanitariums, Nursing Homes and like Institutions.
117-308.9
Advertising Agencies.
117-308.10
Bookbinders and Paper Cutters.
117-308.11
Jewelry Repairmen.
117-308.12
Shoe Repairmen.
117-308.13
Barber and Beauty Shops.
117-308.14
Taxidermists.
117-308.15
Automobile Painters.
117-308.16
Painters.
117-309
Retailers.
117-309.1
Florists.
117-309.2
Photographers, Photo Finishers, and Photo Copiers.
117-309.3
Printers.
117-309.4
Artists.
117-309.5
Sellers of Custom-made Items.
117-309.6
Machine Shops.
117-309.7
Ship Chandlers.
117-309.8
Undertakers.
117-309.9
Sign Companies.
117-309.10
Interior Decorators.
117-309.11
Sellers of Ice.
117-309.12
Sellers of Oxygen, Propane or Butane.
117-309.13
Sellers of Automobile Seat Cover and Top Linings.
117-309.14
Sellers of Ice Cream Freezers.
117-309.15
Rentals and Leases.
117-309.16
Materials Used to Recondition Automotive Vehicles for Resale.
117-309.17
Withdrawals From Stock, Merchants.
117-310
Freight and Delivery Charges.
117-310.1
Transportation Costs, Sellers.
117-311
Railroads.
117-311.1
Railroad Companies, Sales to.
117-311.2
Railroad Companies—Crossties and Timbers.
117-311.3
Railroad Companies—Sales to of Crossties and Timbers by Producer.
117-311.4
Railroad Companies—Machines.
117-311.5
Railroad Rails.
117-311.6
Railroads, Lumber Used for Repairing Railroad Cars.
117-311.7
Railroads, Motor Oil Used in Diesel Engines.
117-311.8
Ties and Timbers.
117-311.9
Ties and Timbers in Interstate Commerce.
117-311.10
Ties and Timbers, Constructive Delivery of.
117-311.11
Meals Served by Railroads, Airlines, Etc.
117-312
Containers and Other Packaging Material.
117-312.1
Containers and Packaging Materials, Sales of to Licensed Retailers.
117-312.2
Containers, Beverage Boxes and Crates.
117-312.3
Packaging Materials.
117-312.4
Advertising Materials.
117-312.5
Multiform Invoices.
117-312.6
Grease, Protective.
117-312.7
Rust Preventives.
117-312.8
Icing of Perishables.
117-313
Labor.
117-313.1
Labor, Fabrication.
117-313.2
Subcontracted Labor, Repairs.
117-313.3
Installation Charges.
117-313.4
Alteration Charges.
117-314
Construction.
117-314.1
Sales of Building Materials.
117-314.2
Building Materials.
117-314.4
Awnings.
117-314.5
Elevators.
117-314.6
Pumps.
117-314.7
Pump Installed by Contractor.
117-314.8
Crossties, Timbers, Etc.
117-314.9
Contractors Equipment, Useful Life of.
117-314.10
Machines, Pipe Threading.
117-314.11
Federal Government Construction Contracts.
117-315
Newspapers and Newsprint Paper.
117-315.1
Newspapers.
117-315.2
Newsprint Paper.
117-315.3
Newspaper Publishers.
117-316
Books.
117-316.1
Textbooks.
117-316.2
Sale of Books to Libraries.
117-317
Sales of Repossessed Property.
117-317.1
Finance Companies and Other Lending Institutions.
117-317.2
Retailers.
117-318
Gross Proceeds of Sales and Sales Price.
117-318.2
Carrying and Finance Charges.
117-318.3
Lay-away Sales.
117-318.4
Withdrawals for Use—Renter.
117-318.5
Gift Wrapping Charges.
117-318.6
Gratuities.
117-318.7
Bottle Deposits.
117-318.8
Returned Merchandise and Restocking Fees (Effective October 1, 2008).
117-319
Warehousemen.
117-320
Use Tax.
117-320.1
Property Purchased and Used Without the State ... Later Used in South Carolina.
117-320.2
Vehicles Replaced under Insurance Contracts.
117-321
Ships and Sales of Fuel, Lubricants and Mechanical Supplies to Ship.
117-321.1
Sales of Fuel, Lubricants and Mechanical Supplies.
117-321.2
Dry Dock.
117-322
Casual and Isolated Sales.
117-323
Exemption of the Gross Proceeds of the Sale of Combustible Heating Material or Substances Used for Residential Purposes.
117-324
Dual Business.
117-326
Savings and Loan Associations.
117-327
Leased Departments.
117-328
Radio and TV Stations.
117-329
Communications Services.
117-329.1
Ways or Means for Transmission of Voice or Messages.
117-329.2
Prepaid Wireless Calling Arrangements.
117-329.3
900/976 Telephone Services.
117-329.4
Examples of Taxable Communications Services.
117-329.5
Examples of Non-Taxable Communications Services.
117-330
Automatic Data Processing.
117-331
Airport Fixed Based Operators.
117-332
Medicines, Prosthetic Devices and Hearing Aids.
117-333
Donors and Goods Given Away for Advertising Purposes.
117-334
Interstate Commerce.
117-334.2
Goods coming into this State - Use Tax:
117-334.3
Goods coming into this State and Delivered onto the Catawba Indian Reservation.
117-334.4
Application of the Sales or Use Tax under Other Circumstances.
117-334.5
Goods shipped from this State.
117-335
Manufactured Homes and Modular Homes.
117-335.1
Manufactured Homes
117-335.2
Modular Homes
117-335.3
Other Factory Fabricated Buildings
117-335.4
Furniture and Appliance
117-335.5
Heat Pumps, Decks, Steps, Skirting and Similar Items
117-336
Definition of the Term “Facility”.
117-337
Sales of Unprepared Food.
117-337.1
“Eligible Food” Defined.
117-337.2
“Prepared Meals or Food” Defined.
117-337.3
General Rules.
117-337.4
Examples.
117-337.5
Local Taxes.
117-337.6
Records.