S.C. Code Regs. 117-329.1 — Ways or Means for Transmission of Voice or Messages

Communications are subject to sales and use taxes pursuant to Code Sections 12-36-910(B)(3) and
12-36-1310(B)(3), which impose the tax on the ''gross proceeds accruing or proceeding from the
charges for the ways or means for the transmission of the voice or messages, including the charges for
use of equipment furnished by the seller or supplier of the ways or means for the transmission of the
voice or messages.''
''Charges for the ways or means for the transmission of the voice or messages'' is defined to include,
but is not limited to, charges for access to, or use of, a communication system (the manner, method or
instruments for sending or receiving a signal of the voice or of messages), whether this charge is based
on a fee per a specific time period or per transmission or any other method.