S.C. Code Regs. 117-306.4 — Shoe Repairmen

The shoe repairman 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 property used
by him in rendering such services. Consequently, the sale to the shoe repairman of articles of
machinery and equipment and such supplies as sole leather, rubber heels, thread, nails and other
findings for use in connection with rendering such services are sales at retail within the meaning of the
sales and use tax law.
The sale of shoe laces, second hand shoes, package products and other like property 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.