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
HISTORY: Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002. Amended by State Register Volume 32, Issue No. 6, eff June 27, 2008.