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South Carolina Code of Regulations — Chapter 117 (Revenue)

S.C. Code Regs. 117-309

Retailers

Official textscstatehouse.gov

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.

Source: official source document (full Chapter 117 PDF)

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In this article (40 sections)
  1. 117-307.5 · Certain Exchanges of Accommodations Exempt from the Tax
  2. 117-307.6 · Accommodations Furnished to the Federal Government or…
  3. 117-307.7 · The Application of Tax to Hurricane Rental Insurance…
  4. 117-308 · Professional, Personal, and Other Services
  5. 117-308.1 · Professional Services
  6. 117-308.2 · Dentists
  7. 117-308.3 · Doctors
  8. 117-308.4 · Lawyers
  9. 117-308.5 · Veterinarians
  10. 117-308.6 · Architects
  11. 117-308.7 · Ophthalmologists, Oculists and Optometrists
  12. 117-308.8 · Hospitals, Infirmaries, Sanitariums, Nursing Homes and like…
  13. 117-308.9 · Advertising Agencies
  14. 117-308.10 · Bookbinders and Paper Cutters
  15. 117-308.11 · Jewelry Repairmen
  16. 117-308.12 · Shoe Repairmen
  17. 117-308.13 · Barber and Beauty Shops
  18. 117-308.14 · Taxidermists
  19. 117-308.15 · Automobile Painters
  20. 117-308.16 · Painters
  21. 117-309 · Retailers
  22. 117-309.1 · Florists
  23. 117-309.2 · Photographers, Photo Finishers, and Photo Copiers
  24. 117-309.3 · Printers
  25. 117-309.4 · Artists
  26. 117-309.5 · Sellers of Custom-made Items
  27. 117-309.6 · Machine Shops
  28. 117-309.7 · Ship Chandlers
  29. 117-309.8 · Undertakers
  30. 117-309.9 · Sign Companies
  31. 117-309.10 · Interior Decorators
  32. 117-309.11 · Sellers of Ice
  33. 117-309.12 · Sellers of Oxygen, Propane or Butane
  34. 117-309.13 · Sellers of Automobile Seat Cover and Top Linings
  35. 117-309.14 · Sellers of Ice Cream Freezers
  36. 117-309.15 · Rentals and Leases
  37. 117-309.16 · Materials Used to Recondition Automotive Vehicles for…
  38. 117-309.17 · Withdrawals From Stock, Merchants
  39. 117-310 · Freight and Delivery Charges
  40. 117-310.1 · Transportation Costs, Sellers
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