S.C. Code Regs. 117-309.9 — Sign Companies

A person engaged in the business of erecting, on properties owned or controlled by him, signs for
the display of products of a second party for a consideration is deemed to be engaged in the business
of selling a service. A tax is due measured by the purchase price of all tangible personal property used
or consumed by such person as additions or improvements to realty.
A person engaged in the business of designing, fabricating and erecting signs on properties of
another, for the display of that person's products, is deemed to be a retailer. The gross proceeds of
the sale of such signs are subject to the tax. If the signs are leased or rented, the lease or rental
proceeds are subject to the tax.
A person engaged in both of the above businesses shall pay the tax in accordance with the applicable
provisions as set forth hereinabove.
A person who designs and constructs a sign as defined in the second paragraph above may, if all
statutory requirements are met, be considered a manufacturer.