S.C. Code Regs. 117-324 — Dual Business

Operators of businesses who are both making retail sales and withdrawing for use from the same
stock of goods are to purchase at wholesale all of the goods so sold or used and report both retail sales
and withdrawals for use under the sales tax law.
This ruling applies only to those who actually carry on a retail business having a substantial number
of retail sales and does not apply to contractors, plumbers, repairmen, and others who make isolated
or accommodation sales and who have not set themselves up as being engaged in selling. Where only
isolated sales are made, tax should be paid on all of the taxable property purchased with no sales tax
return being required of the seller making such isolated or ''accommodation'' sales.