South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-305
Meals
Official textscstatehouse.gov
Depending on the institution, meals to students, patients, guests, visitors, passengers, and other customers may be handled in a variety of ways. The following will address the application of the sales and use tax to these various transactions and institutions.
Source: official source document (full Chapter 117 PDF)
In this article (40 sections)
- 117-301.7 · Electricity and Gas
- 117-301.8 · Building Materials, Supplies, Fixtures and Equipment for…
- 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…
- 117-303.1 · Retailers' License-Laundries, Launderettes, Cleaning,…
- 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,…
- 117-304.1 · Transfers Between Agencies and Between the State and its…
- 117-305 · Meals
- 117-305.1 · Educational Institutions
- 117-305.2 · Medical Institutions
- 117-305.3 · Educational and Medical Institutions and Food Service…
- 117-305.4 · Suppliers Selling Unprepared Food Products to Educational…
- 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…
- 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…
- 117-307.5 · Certain Exchanges of Accommodations Exempt from the Tax