South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-329
Communications Services
Official textscstatehouse.gov
The purpose of this regulation is to provide guidance as to the application of the sales and use tax to the wide variety of communications services available to individual consumers and to businesses. It also lists examples of communication services that are or are not subject to the tax. Charges for other communications services not listed in this regulation are still subject to the tax if they constitute charges for the ways or means for the transmission of the voice or messages and are not otherwise exempted under the law.
Source: official source document (full Chapter 117 PDF)
In this article (40 sections)
- 117-318.2 · Carrying and Finance Charges
- 117-318.3 · Lay-away Sales
- 117-318.4 · Withdrawals for Use-Renter
- 117-318.5 · Gift Wrapping Charges
- 117-318.6 · Gratuities
- 117-318.7 · Bottle Deposits
- 117-318.8 · Returned Merchandise and Restocking Fees (Effective October…
- 117-319 · Warehousemen
- 117-320 · Use Tax
- 117-320.1 · Property Purchased and Used Without the State TTT Later…
- 117-320.2 · Vehicles Replaced under Insurance Contracts
- 117-321 · Ships and Sales of Fuel, Lubricants and Mechanical Supplies…
- 117-321.1 · Sales of Fuel, Lubricants and Mechanical Supplies
- 117-321.2 · Dry Dock
- 117-322 · Casual and Isolated Sales
- 117-323 · Exemption of the Gross Proceeds of the Sale of Combustible…
- 117-324 · Dual Business
- 117-326 · Savings and Loan Associations
- 117-327 · Leased Departments
- 117-328 · Radio and TV Stations
- 117-329 · Communications Services
- 117-329.1 · Ways or Means for Transmission of Voice or Messages
- 117-329.2 · Prepaid Wireless Calling Arrangements
- 117-329.3 · 900/976 Telephone Services
- 117-329.4 · Examples of Taxable Communications Services
- 117-329.5 · Examples of Non-Taxable Communications Services
- 117-330 · Automatic Data Processing
- 117-331 · Airport Fixed Based Operators
- 117-332 · Medicines, Prosthetic Devices and Hearing Aids
- 117-333 · Donors and Goods Given Away for Advertising Purposes
- 117-334 · Interstate Commerce
- 117-334.2 · Goods coming into this State - Use Tax:
- 117-334.3 · Goods coming into this State and Delivered onto the Catawba…
- 117-334.4 · Application of the Sales or Use Tax under Other…
- 117-334.5 · Goods shipped from this State
- 117-335 · Manufactured Homes and Modular Homes
- 117-335.1 · Manufactured Homes
- 117-335.2 · Modular Homes
- 117-335.3 · Other Factory Fabricated Buildings
- 117-335.4 · Furniture and Appliance