S.C. Code Regs. § 117-329.4 - Examples of Taxable Communications Services
The following are examples of communication services that are subject to the sales and use tax (unless otherwise listed as non-taxable in 117-329.5 or otherwise exempt or excluded under the law):
(a) Telephone services, including telephone
services provided via the traditional circuit-committed protocols of the public
switched telephone network ("PSTN"), a wireless transmission system, a voice
over Internet protocol ("VoIP"), or any of other method
(b) Teleconferencing Services
(c) Paging Services
(d) Answering Services
(e) Cable Television Services
(f) Satellite Programming Services and Other
Programming Transmission Services, including, but is not limited to, emergency
communication services and television, radio, music or other programming
services
(g) Fax Transmission
Services
(h) Voice Mail Messaging
Services
(i) E-Mail
Services
(j) Electronic Filing of
Tax Returns when the return is electronically filed by a person who did not
prepare the tax return
(k) Database
Access Transmission Services or On-Line Information Services, including, but
not limited to, legal research services, credit reporting/research services,
and charges to access an individual website (including Application Service
Providers)
(l) Prepaid Wireless
Calling Arrangements (sale or recharge at retail) as defined in Code Section
12-36-910(B)(5)
(m) 900/976 Telephone
Service
Notes
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