S.C. Code Regs. 117-329.3 - 900/976 Telephone Services
Communications are subject to sales and use taxes pursuant to Code Section 12-36-2645, which imposes the sales and use tax on the "gross proceeds accruing or proceeding from the business of providing 900/976 telephone service." However, this code section imposes the sales and use tax on such communications services at a higher state rate than the general state sales and use tax rate.
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