S.C. Code Regs. 117-306.3 — Jewelry Repairmen

The jewelry repairmen is deemed to be engaged primarily in rendering services when he repairs
property belonging to others. He is the purchaser for use or consumption of tangible personal
property used by him in rendering such services. Consequently, the sales by the supply house to the
jewelry repairman of articles of machinery and equipment and of such supplies as springs, crystals,
jewel staffs, gold, silver solder and other materials used incident to the repair operation are sales at
retail within the meaning of the sales and use tax law. Receipts of the jewelry repairman from watch,
clock or other jewelry repair are not subject to the tax.
The sales of watches, clocks, watch bands, watch chains, and other items of jewelry or property of
like nature constitutes sales of tangible personal property and as such bear the tax. The repairman
making sales of such property is required to hold a retail license and to remit directly to the
department the tax on such sales.