South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-322
Casual and Isolated Sales
Official textscstatehouse.govlast amended
Casual or isolated sales by persons not engaged in the business of selling tangible personal property at retail are not subject to the sales or use tax.
For purposes of administering this regulation, the term ''casual'' means occurring, encountered, acting or performed without regularity or at random. The term ''occasional'' and the term ''isolated'' mean occurring alone or once, an incident not likely to recur, sporadic.
Amendment history
Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
Source: official source document (full Chapter 117 PDF)
In this article (40 sections)
- 117-316.1 · Textbooks
- 117-316.2 · Sale of Books to Libraries
- 117-317 · Sales of Repossessed Property
- 117-317.1 · Finance Companies and Other Lending Institutions
- 117-317.2 · Retailers
- 117-318 · Gross Proceeds of Sales and Sales Price
- 117-318.2 · Carrying and Finance Charges
- 117-318.3 · Lay-away Sales
- 117-318.4 · Withdrawals for Use-Renter
- 117-318.5 · Gift Wrapping Charges
- 117-318.6 · Gratuities
- 117-318.7 · Bottle Deposits
- 117-318.8 · Returned Merchandise and Restocking Fees (Effective October…
- 117-319 · Warehousemen
- 117-320 · Use Tax
- 117-320.1 · Property Purchased and Used Without the State TTT Later…
- 117-320.2 · Vehicles Replaced under Insurance Contracts
- 117-321 · Ships and Sales of Fuel, Lubricants and Mechanical Supplies…
- 117-321.1 · Sales of Fuel, Lubricants and Mechanical Supplies
- 117-321.2 · Dry Dock
- 117-322 · Casual and Isolated Sales
- 117-323 · Exemption of the Gross Proceeds of the Sale of Combustible…
- 117-324 · Dual Business
- 117-326 · Savings and Loan Associations
- 117-327 · Leased Departments
- 117-328 · Radio and TV Stations
- 117-329 · Communications Services
- 117-329.1 · Ways or Means for Transmission of Voice or Messages
- 117-329.2 · Prepaid Wireless Calling Arrangements
- 117-329.3 · 900/976 Telephone Services
- 117-329.4 · Examples of Taxable Communications Services
- 117-329.5 · Examples of Non-Taxable Communications Services
- 117-330 · Automatic Data Processing
- 117-331 · Airport Fixed Based Operators
- 117-332 · Medicines, Prosthetic Devices and Hearing Aids
- 117-333 · Donors and Goods Given Away for Advertising Purposes
- 117-334 · Interstate Commerce
- 117-334.2 · Goods coming into this State - Use Tax:
- 117-334.3 · Goods coming into this State and Delivered onto the Catawba…
- 117-334.4 · Application of the Sales or Use Tax under Other…