S.C. Code Regs. 117-309.4 — Artists

Artists engaged in the business of designing, sketching, engraving, drawing or painting upon paper,
canvas, wood or other materials and selling such designs, sketches, engraving, drawings or paintings to
purchasers for use or consumption and not for resale, are in the business of selling tangible personal
property at retail and are required to pay the tax upon the total amount of the receipts from such
sales.
The tax is payable on the total selling price of the finished product and no division of the selling
price may be made so that the tax would be payable only on the materials consumed. A completed
painting is tangible personal property as is, for example, a valuable vase. In the same category is a
completed design sketch, engraving or drawing made or designed by artists.