S.C. Code Regs. 117-329.3 — 900/976 Telephone Services

Communications are subject to sales and use taxes pursuant to Code Section 12-36-2645, which
imposes the sales and use tax on the ''gross proceeds accruing or proceeding from the business of
providing 900/976 telephone service.'' However, this code section imposes the sales and use tax on
such communications services at a higher state rate than the general state sales and use tax rate.