S.C. Code Regs. 117-329.2 - Prepaid Wireless Calling Arrangements
Code Section 12-36-910(B)(5) and Code Section 12-36-1310(B)(5) impose the sales and use tax on the "gross proceeds accruing or proceeding from the sale or recharge at retail for prepaid wireless calling arrangements."
"Prepaid wireless calling arrangements" means communication services that (i) are used exclusively to purchase wireless telecommunications; (ii) are purchased in advance; (iii) allow the purchaser to originate telephone calls by using an access number, authorization code, or other means entered manually or electronically; and (iv) are sold in units or dollars which decline with use in a known amount.
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