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South Carolina Code of Regulations — Chapter 117 (Revenue)
295 sections.
Article 10 — Administrative Matters
Article 11 — Sales And Use Tax Regulations
- 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
Article 20 — Corporate License Fee And Annual Reports
Article 24 — Miscellaneous Taxes
Article 37 — Property Tax Regulations