S.C. Code Regs. 117-308 — Professional, Personal, and Other Services

The receipts from services, when the services are the true object of the transaction, are not subject to
the sales and use tax, unless the sales and use tax is specifically imposed by statute on such services (i.e.
accommodation services, communication services). The following subsections of this regulation will
discuss various types of services. It should also be noted that several businesses, in addition to selling
nontaxable services, also sell tangible personal property and should be licensed to report the tax.
This list is not all-inclusive as to services offered in South Carolina, as to services offered by a
particular profession, or as to sales made by a particular profession.