S.C. Code Regs. 117-334.4 — Application of the Sales or Use Tax under Other Circumstances

The application of either the sales tax or the use tax under circumstances not addressed in this
regulation will be determined on a case by case basis. The determination as to which tax will apply
will consider whether or not the seller, as required for the application of the sales tax under Code
Section 12-36-910, is ''engaged or continuing within this State in the business of selling tangible
personal property at retail,'' whether or not the seller has sufficient ''nexus'' with South Carolina under
current case law, and whether or not the retail sale occurs in this State.