S.C. Code Regs. 117-333 — Donors and Goods Given Away for Advertising Purposes

Donors of tangible personal property are regarded as consumers thereof, and the tax applies to the
gross proceeds from the sale of the property to them. Gross proceeds from the sale of goods which
are to be given away for advertising purposes are taxable.
Purchasers of property to be awarded as prizes, the winning of which depends upon chance or skill,
are regarded as the consumers thereof, and the tax applies to the gross proceeds from the sale of such
property to them. The operator of a game of skill, or a game of chance, is regarded as the consumer
of the property used in connection with such operations, and the tax applies to the gross proceeds
from sales of tangible personal property to the operator.