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South Carolina Code of Regulations — Chapter 117 (Revenue)

S.C. Code Regs. 117-313

Labor

Official textscstatehouse.gov

The following addresses the application of the sales and use tax to fabrication labor, subcontracted labor, installation labor, and alteration labor. There are many sales and use tax transactions involving labor and the following is not all-inclusive.

Source: official source document (full Chapter 117 PDF)

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In this article (40 sections)
  1. 117-311.1 · Railroad Companies, Sales to
  2. 117-311.2 · Railroad Companies-Crossties and Timbers
  3. 117-311.3 · Railroad Companies-Sales to of Crossties and Timbers by…
  4. 117-311.4 · Railroad Companies-Machines
  5. 117-311.5 · Railroad Rails
  6. 117-311.6 · Railroads, Lumber Used for Repairing Railroad Cars
  7. 117-311.7 · Railroads, Motor Oil Used in Diesel Engines
  8. 117-311.8 · Ties and Timbers
  9. 117-311.9 · Ties and Timbers in Interstate Commerce
  10. 117-311.10 · Ties and Timbers, Constructive Delivery of
  11. 117-311.11 · Meals Served by Railroads, Airlines, Etc
  12. 117-312 · Containers and Other Packaging Material
  13. 117-312.1 · Containers and Packaging Materials, Sales of to Licensed…
  14. 117-312.2 · Containers, Beverage Boxes and Crates
  15. 117-312.3 · Packaging Materials
  16. 117-312.4 · Advertising Materials
  17. 117-312.5 · Multiform Invoices
  18. 117-312.6 · Grease, Protective
  19. 117-312.7 · Rust Preventives
  20. 117-312.8 · Icing of Perishables
  21. 117-313 · Labor
  22. 117-313.1 · Labor, Fabrication
  23. 117-313.2 · Subcontracted Labor, Repairs
  24. 117-313.3 · Installation Charges
  25. 117-313.4 · Alteration Charges
  26. 117-314 · Construction
  27. 117-314.1 · Sales of Building Materials
  28. 117-314.2 · Building Materials
  29. 117-314.3 · Transferred Property, Use Tax Liability
  30. 117-314.4 · Awnings
  31. 117-314.5 · Elevators
  32. 117-314.6 · Pumps
  33. 117-314.7 · Pump Installed by Contractor
  34. 117-314.8 · Crossties, Timbers, Etc
  35. 117-314.9 · Contractors Equipment, Useful Life of
  36. 117-314.10 · Machines, Pipe Threading
  37. 117-314.11 · Federal Government Construction Contracts
  38. 117-315 · Newspapers and Newsprint Paper
  39. 117-315.1 · Newspapers
  40. 117-315.2 · Newsprint Paper
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