S.C. Code Regs. 117-313.3 - Installation Charges

Current through Register Vol. 45, No. 9, September 24, 2021

Not subject to the sales or use tax are charges for installation incident to the sale of tangible personal property when such charges are separately stated from the sales price of the property on billing to customers and provided the seller's books and records of account show the reasonableness of such labor in relation to the sales price of the property.


S.C. Code Regs. 117-313.3

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