S.C. Code Regs. 117-329.5 - Examples of Non-Taxable Communications Services

The following are examples of communication services are not subject to the sales and use tax:

(a) Telephone services specifically exempted under Code Section 12-36-2120(11), such as toll charges between telephone exchanges and carrier access charges and customers access line charges established by the Federal Communications Commission or the South Carolina Public Service Commission
(b) Telegraph Messages exempt under Code Section 12-36-2120(11)
(c) Communication Services involving Automatic Teller Machines exempt under Code Section 12-36-2120(11)
(d) Data Processing Services as defined under Code Section 12-36-910(C)
(e) Computer Database Information Services provided by a cooperative service when the database information has been assembled by and for the exclusive use of the members of the cooperative services excluded from the tax under Code Section 12-36-60
(f) Electronic Filing of Tax Returns when the return is electronically filed by a person who prepared the tax return
(g) Other charges specifically exempt from the tax under State law or federal law


S.C. Code Regs. 117-329.5
Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002. Amended by State Register Volume 32, Issue No. 6, eff June 27, 2008.

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