S.C. Code Regs. 117-329.2 — Prepaid Wireless Calling Arrangements

Code Section 12-36-910(B)(5) and Code Section 12-36-1310(B)(5) impose the sales and use tax on
the ''gross proceeds accruing or proceeding from the sale or recharge at retail for prepaid wireless
calling arrangements.''
''Prepaid wireless calling arrangements'' means communication services that (i) are used exclusively
to purchase wireless telecommunications; (ii) are purchased in advance; (iii) allow the purchaser to
originate telephone calls by using an access number, authorization code, or other means entered
manually or electronically; and (iv) are sold in units or dollars which decline with use in a known
amount.