S.C. Code Regs. 117-329.5 — Examples of Non-Taxable Communications Services

The following are examples of communication services are not subject to the sales and use tax:
(a) Telephone services specifically exempted under Code Section 12-36-2120(11), such as toll
charges between telephone exchanges and carrier access charges and customers access line charges
established by the Federal Communications Commission or the South Carolina Public Service Commis-
sion
(b) Telegraph Messages exempt under Code Section 12-36-2120(11)
(c) Communication Services involving Automatic Teller Machines exempt under Code Section
12-36-2120(11)
(d) Data Processing Services as defined under Code Section 12-36-910(C)
(e) Computer Database Information Services provided by a cooperative service when the database
information has been assembled by and for the exclusive use of the members of the cooperative
services excluded from the tax under Code Section 12-36-60
(f) Electronic Filing of Tax Returns when the return is electronically filed by a person who prepared
the tax return
(g) Other charges specifically exempt from the tax under State law or federal law