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South Carolina Code of Regulations — Chapter 117 (Revenue)

S.C. Code Regs. 117-326

Savings and Loan Associations

Official textscstatehouse.govlast amended

Federal and State savings and loan associations and State building and loan associations are liable for the South Carolina use tax on purchases of tangible personal property for use, storage or consumption in this State. Conversely, licensed retailers are liable for the sales tax on all sales to such establish-ments.

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)

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In this article (40 sections)
  1. 117-317.1 · Finance Companies and Other Lending Institutions
  2. 117-317.2 · Retailers
  3. 117-318 · Gross Proceeds of Sales and Sales Price
  4. 117-318.2 · Carrying and Finance Charges
  5. 117-318.3 · Lay-away Sales
  6. 117-318.4 · Withdrawals for Use-Renter
  7. 117-318.5 · Gift Wrapping Charges
  8. 117-318.6 · Gratuities
  9. 117-318.7 · Bottle Deposits
  10. 117-318.8 · Returned Merchandise and Restocking Fees (Effective October…
  11. 117-319 · Warehousemen
  12. 117-320 · Use Tax
  13. 117-320.1 · Property Purchased and Used Without the State TTT Later…
  14. 117-320.2 · Vehicles Replaced under Insurance Contracts
  15. 117-321 · Ships and Sales of Fuel, Lubricants and Mechanical Supplies…
  16. 117-321.1 · Sales of Fuel, Lubricants and Mechanical Supplies
  17. 117-321.2 · Dry Dock
  18. 117-322 · Casual and Isolated Sales
  19. 117-323 · Exemption of the Gross Proceeds of the Sale of Combustible…
  20. 117-324 · Dual Business
  21. 117-326 · Savings and Loan Associations
  22. 117-327 · Leased Departments
  23. 117-328 · Radio and TV Stations
  24. 117-329 · Communications Services
  25. 117-329.1 · Ways or Means for Transmission of Voice or Messages
  26. 117-329.2 · Prepaid Wireless Calling Arrangements
  27. 117-329.3 · 900/976 Telephone Services
  28. 117-329.4 · Examples of Taxable Communications Services
  29. 117-329.5 · Examples of Non-Taxable Communications Services
  30. 117-330 · Automatic Data Processing
  31. 117-331 · Airport Fixed Based Operators
  32. 117-332 · Medicines, Prosthetic Devices and Hearing Aids
  33. 117-333 · Donors and Goods Given Away for Advertising Purposes
  34. 117-334 · Interstate Commerce
  35. 117-334.2 · Goods coming into this State - Use Tax:
  36. 117-334.3 · Goods coming into this State and Delivered onto the Catawba…
  37. 117-334.4 · Application of the Sales or Use Tax under Other…
  38. 117-334.5 · Goods shipped from this State
  39. 117-335 · Manufactured Homes and Modular Homes
  40. 117-335.1 · Manufactured Homes
Full table of contents →