South Carolina Code of Regulations — Chapter 117 (Revenue)

295 sections.

117-200 Recordkeeping
117-200.1 Retention of Books and Records and the Use of Microfilm Reproduction of Books and
117-200.2 Model Recordkeeping and Retention
117-201 Supplying of Identifying Numbers
117-202 Definitions; Reimbursement for Costs Incurred in Complying with Summons
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
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
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 Establish-
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
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
117-305.4 Suppliers Selling Unprepared Food Products to Educational and Medical Institutions
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
117-307.1 Examples of the Application of Tax to Various Charges Imposed by Hotels, Motels, and
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,
117-307.5 Certain Exchanges of Accommodations Exempt from the Tax
117-307.6 Accommodations Furnished to the Federal Government or Federal Government Em-
117-307.7 The Application of Tax to Hurricane Rental Insurance Charges Imposed by Hotels,
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
117-314.3 Transferred Property, Use Tax Liability
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 TTT 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
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
117-620 This regulation contains general rules in determining legal residency
117-620.1 Legal Residence When Domiciled in a Foreign Country
117-640 This regulation concerns the taxable income calculation of military personnel,
117-640.1 Military Pay, Non-Service Income, and Income Earned by Military Spouses
117-640.2 Legal Residence When Military Personnel is Domiciled in a Foreign Country
117-640.3 National Guard or Reserve Pension or Retirement Income
117-670 Reporting Final Income When Planning to Cease Doing Business in State
117-700 This regulation contains definitions used in the allocation and apportionment
117-700.1 Definition of Related Expense as Used for Allocation
117-705 This regulation contains provisions for allocation of out of state income by a
117-705.1 Allocation of Out-of-State Income and Losses
117-705.2 Personal Service Income of a Resident
117-710 This regulation contains general allocation and apportionment provisions
117-710.1 Proper Allocation and Apportionment of Income
117-740 This regulation contains specific apportionment provisions
117-740.1 Apportionment of Gains/Losses from Asset Retirement
117-750 This regulation contains definitions used in the credit provisions
117-750.1 ''Facility'' Defined
117-755 This regulation provides for a credit to individuals for taxes paid in other
117-755.1 Credit for Taxes Paid to a Political Subdivision of a State
117-755.2 Tax Credit to Residents of this State Upon Income from a Partnership Taxed in
117-850 This regulation provides specifications for forms and other information submit-
117-850.1 Income Tax Forms and Acceptable Reproductions
117-850.2 Rules and Specifications for Non paper Methods of Submitting Tax Information
117-855 This regulation provides requirements for information returns and withholding
117-855.1 Withholding Statements Required with Paper Return
117-855.2 Information Returns Not Required To Be Given To Certain Entities
117-870 This regulation provides requirements and liability for filing of returns when
117-870.1 Stockholders Liable for Tax When Business Operates After Charter Cancelled
117-875 Voluntary Income Tax Check Off Funds
117-910 This regulation contains specific withholding requirements
117-910.1 Determination of Withholding When Receiving Taxable Wages and Exempt Compensa-
117-1000 This regulation contains general annual report provisions
117-1000.1 What Constitutes an Officer of a Corporation
117-1075 This regulation contains general provisions of the license fee imposed on
117-1075.1 Items Included in Gross Receipts
117-1200 Alcoholic Liquor Taxes
117-1200.1 Sales to Governmental Reservations
117-1200.2 Purchases by Retail Liquor Dealers
117-1200.3 Collection and Payment of Tax and the Maintaining of Records
117-1250 Beer and Wine Taxes
117-1250.1 Sales or Exchanges with Other Wholesalers
117-1250.2 Change in Distributors
117-1300 Coin-operated Devices
117-1300.1 Application for License
117-1300.2 Free Play Feature
117-1350 Deed Fee-Assumption of a Mortgage in the Conveyance of Real Property
117-1400 Electric Power Tax - Classification of Industrial Customers
117-1450 Motor Fuel Tax-LP Gas
117-1500 Bank Tax
117-1500.1 Entire Net Income
117-1500.2 Method of Reporting
117-1500.3 Federal Income Tax Deduction
117-1500.5 Mergers
117-1550 Income Tax on Building and Loan Associations
117-1550.1 Determining Net Income of Building and Loan Associations
117-1550.2 Earnings Paid to Shareholders
117-1550.3 Measure of Tax
117-1600 Cigarette Taxes
117-1600.1 Reporting Requirements
117-1600.2 Stamps Required on Cigarettes
117-1600.3 Exemptions and Refunds
117-1600.4 Cigarettes Displayed in Vending Machines
117-1600.5 Stamping and Storage of Cigarettes in South Carolina by a Distributor
117-1600.6 Samples
117-1700 Definitions
117-1700.1 Property Defined
117-1700.2 Definition of ''Power Driven'' Farm Machinery and Equipment
117-1700.3 Definition of Utility
117-1700.4 Definition of Transportation Companies
117-1700.5 Definition of Facility
117-1700.6 Definition of Parsonage
117-1700.7 Definition of Plant Site
117-1720 Department of Revenue Responsibilities
117-1720.1 [Reserved]
117-1720.2 General Requirements for Ratio Study
117-1720.3 Computation of Index of Taxpaying Ability for School District When Property is
117-1740 County Administrative Requirements and Forms to Be Filed with the County
117-1740.1 General Requirements for Building Permits
117-1740.2 Cadastral Maps and Parcel Identifiers
117-1740.3 General Requirements for Appraisal Records
117-1740.4 Form to Provide Department of Revenue with Information for Ratio Studies (117-116)
117-1760 Classification of Property - General Provisions as to Use of Property
117-1760.1 Classification of Companies
117-1760.2 Multi-Use Property
117-1780 Classification of Property - Agricultural Use Property
117-1780.1 Definition of Agricultural Real Property
117-1780.2 Agricultural Special Assessment Applications
117-1780.3 Roll Back Provisions on Agricultural Land
117-1800 Classification of Property - Legal Residence
117-1800.1 Application for Special Assessment as Legal Residence
117-1820 Manufacturing Plants Constructed Pursuant to the Industrial Revenue Bond
117-1820.1 Manufacturing Plants Constructed Pursuant to the Industrial Revenue Bond Act
117-1840 Valuation of Property Subject to Property Taxes
117-1840.1 Value of Merchants' Furniture, Fixtures and Equipment
117-1840.2 Use of Assessment Guides Published by the Department
117-1840.3 Discount for Subdivided Land
117-1860 Returns
117-1860.1 Licensed Automotive Vehicles and Airplanes