S.C. Code Regs. 117-329.3 - 900/976 Telephone Services

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

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.

Notes

S.C. Code Regs. 117-329.3

The following state regulations pages link to this page.



State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.