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South Carolina Code of Regulations — Chapter 117 (Revenue)

S.C. Code Regs. 117-316

Books

Official textscstatehouse.gov

Code Section 12-36-2120(3) provides exemption for the sale of textbooks, books, magazines, periodicals, newspapers, and access to on-line information systems used in a course of study in primary and secondary schools and institutions of higher learning or for students' use in the school library of these schools and institutions and books, magazines, periodicals, newspapers, and access to on-line information systems sold to publicly supported state, county, or regional libraries.

Source: official source document (full Chapter 117 PDF)

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In this article (40 sections)
  1. 117-313.1 · Labor, Fabrication
  2. 117-313.2 · Subcontracted Labor, Repairs
  3. 117-313.3 · Installation Charges
  4. 117-313.4 · Alteration Charges
  5. 117-314 · Construction
  6. 117-314.1 · Sales of Building Materials
  7. 117-314.2 · Building Materials
  8. 117-314.3 · Transferred Property, Use Tax Liability
  9. 117-314.4 · Awnings
  10. 117-314.5 · Elevators
  11. 117-314.6 · Pumps
  12. 117-314.7 · Pump Installed by Contractor
  13. 117-314.8 · Crossties, Timbers, Etc
  14. 117-314.9 · Contractors Equipment, Useful Life of
  15. 117-314.10 · Machines, Pipe Threading
  16. 117-314.11 · Federal Government Construction Contracts
  17. 117-315 · Newspapers and Newsprint Paper
  18. 117-315.1 · Newspapers
  19. 117-315.2 · Newsprint Paper
  20. 117-315.3 · Newspaper Publishers
  21. 117-316 · Books
  22. 117-316.1 · Textbooks
  23. 117-316.2 · Sale of Books to Libraries
  24. 117-317 · Sales of Repossessed Property
  25. 117-317.1 · Finance Companies and Other Lending Institutions
  26. 117-317.2 · Retailers
  27. 117-318 · Gross Proceeds of Sales and Sales Price
  28. 117-318.2 · Carrying and Finance Charges
  29. 117-318.3 · Lay-away Sales
  30. 117-318.4 · Withdrawals for Use-Renter
  31. 117-318.5 · Gift Wrapping Charges
  32. 117-318.6 · Gratuities
  33. 117-318.7 · Bottle Deposits
  34. 117-318.8 · Returned Merchandise and Restocking Fees (Effective October…
  35. 117-319 · Warehousemen
  36. 117-320 · Use Tax
  37. 117-320.1 · Property Purchased and Used Without the State TTT Later…
  38. 117-320.2 · Vehicles Replaced under Insurance Contracts
  39. 117-321 · Ships and Sales of Fuel, Lubricants and Mechanical Supplies…
  40. 117-321.1 · Sales of Fuel, Lubricants and Mechanical Supplies
Full table of contents →