S.C. Code Regs. 117-309 — Retailers

The following addresses the application of the sales and use tax to the transactions of some retailers.
The list of retailers is not all inclusive and the types of transactions discussed for each retailer are not
all inclusive. In addition to selling tangible personal property, some of these retailers may also provide
services, some of which are sold in conjunction with tangible personal property and other which are
not sold in conjunction with tangible personal property.