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
Notes
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