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South Carolina Code of Regulations — Chapter 117 (Revenue)

S.C. Code Regs. 117-320

Use Tax

Official textscstatehouse.gov

The use tax is imposed on the storage, use, or other consumption in this State of tangible personal property purchased at retail for storage, use, or other consumption in South Carolina.

Source: official source document (full Chapter 117 PDF)

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In this article (40 sections)
  1. 117-314.11 · Federal Government Construction Contracts
  2. 117-315 · Newspapers and Newsprint Paper
  3. 117-315.1 · Newspapers
  4. 117-315.2 · Newsprint Paper
  5. 117-315.3 · Newspaper Publishers
  6. 117-316 · Books
  7. 117-316.1 · Textbooks
  8. 117-316.2 · Sale of Books to Libraries
  9. 117-317 · Sales of Repossessed Property
  10. 117-317.1 · Finance Companies and Other Lending Institutions
  11. 117-317.2 · Retailers
  12. 117-318 · Gross Proceeds of Sales and Sales Price
  13. 117-318.2 · Carrying and Finance Charges
  14. 117-318.3 · Lay-away Sales
  15. 117-318.4 · Withdrawals for Use-Renter
  16. 117-318.5 · Gift Wrapping Charges
  17. 117-318.6 · Gratuities
  18. 117-318.7 · Bottle Deposits
  19. 117-318.8 · Returned Merchandise and Restocking Fees (Effective October…
  20. 117-319 · Warehousemen
  21. 117-320 · Use Tax
  22. 117-320.1 · Property Purchased and Used Without the State TTT Later…
  23. 117-320.2 · Vehicles Replaced under Insurance Contracts
  24. 117-321 · Ships and Sales of Fuel, Lubricants and Mechanical Supplies…
  25. 117-321.1 · Sales of Fuel, Lubricants and Mechanical Supplies
  26. 117-321.2 · Dry Dock
  27. 117-322 · Casual and Isolated Sales
  28. 117-323 · Exemption of the Gross Proceeds of the Sale of Combustible…
  29. 117-324 · Dual Business
  30. 117-326 · Savings and Loan Associations
  31. 117-327 · Leased Departments
  32. 117-328 · Radio and TV Stations
  33. 117-329 · Communications Services
  34. 117-329.1 · Ways or Means for Transmission of Voice or Messages
  35. 117-329.2 · Prepaid Wireless Calling Arrangements
  36. 117-329.3 · 900/976 Telephone Services
  37. 117-329.4 · Examples of Taxable Communications Services
  38. 117-329.5 · Examples of Non-Taxable Communications Services
  39. 117-330 · Automatic Data Processing
  40. 117-331 · Airport Fixed Based Operators
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