ARTICLE 11 - SALES AND USE TAX REGULATIONS (117-300 to 117-337.6)

  1. 117-300 - Retail License
  2. 117-300.1 - Doing Business in South Carolina
  3. 117-300.2 - Vending and other Coin-Operated Machines Dispensing Tangible Personal Property
  4. 117-300.3 - Operation of Deceased Licensed Retailer's Business by Personal Representative of His Estate
  5. 117-300.4 - Application for Transfer
  6. 117-300.5 - Fairs, Carnivals, Concessionaires at Athletic Stands and Other Public Exhibitions
  7. 117-300.6 - Partnership
  8. 117-301 - Agriculture
  9. 117-301.1 - Livestock
  10. 117-301.2 - Feed
  11. 117-301.3 - Insecticides, Chemicals, Fertilizers, Soils Conditioners, Seeds and Seedlings
  12. 117-301.4 - Containers and Labels
  13. 117-301.5 - Farm Machinery
  14. 117-301.6 - Fuel
  15. 117-301.7 - Electricity and Gas
  16. 117-301.8 - Building Materials, Supplies, Fixtures and Equipment for Commercial Housing of Poultry and Livestock
  17. 117-301.9 - Sales by Farmers
  18. 117-301.10 - Hatcheries
  19. 117-302 - Manufacturers, Processors, Compounders, Miners, and Quarries
  20. 117-302.1 - Ingredients and Component Parts and Items Used Directly
  21. 117-302.2 - Containers
  22. 117-302.3 - Coal, Coke or Other Fuel
  23. 117-302.4 - Electricity
  24. 117-302.5 - Machines
  25. 117-302.6 - Pollution Control Machines
  26. 117-302.7 - Outside Signs, Furnished
  27. 117-302.8 - Patterns, Sales
  28. 117-303 - Laundry, Launderette, Cleaning, Dyeing or Pressing Establishments
  29. 117-303.1 - Retailers' License-Laundries, Launderettes, Cleaning, Dyeing or Pressing Establishments
  30. 117-303.2 - Rug and Carpet Cleaning
  31. 117-303.3 - Furnishing Laundry Services, Etc. to Ships
  32. 117-303.4 - Cleaning, Glazing, Dyeing and Storing Furs
  33. 117-304 - Sales to, or Purchases by, the State, Counties, Municipalities and Other Political Subdivisions of the State
  34. 117-304.1 - Transfers Between Agencies and Between the State and its Political Subdivisions
  35. 117-305 - Meals
  36. 117-305.1 - Educational Institutions
  37. 117-305.2 - Medical Institutions
  38. 117-305.3 - Educational and Medical Institutions and Food Service Companies Making Both Retail Sales and Withdrawing for Use from the Same Stock of Goods
  39. 117-305.4 - Suppliers Selling Unprepared Food Products to Educational and Medical Institutions and to Food Service Companies
  40. 117-305.5 - Exemption Meals Sold to School Children
  41. 117-305.6 - Meals Furnished Employees, Restaurants
  42. 117-305.7 - Meals Served by Railroads, Airlines, Etc
  43. 117-305.8 - Meals Served by Boarding Houses
  44. 117-306 - Repairs
  45. 117-306.1 - Repairs to Machines
  46. 117-306.2 - Automobile Repair Shops
  47. 117-306.3 - Jewelry Repairmen
  48. 117-306.4 - Shoe Repairmen
  49. 117-307 - Hotels, Motels, and Similar Facilities
  50. 117-307.1 - Examples of the Application of Tax to Various Charges Imposed by Hotels, Motels, and Other Facilities
  51. 117-307.2 - Purchases by Hotels, Motels and Other Facilities
  52. 117-307.3 - Certain Facilities Not Subject to the Tax
  53. 117-307.4 - Rentals in Excess of Ninety Days Not Subject to the Tax-Airlines, Bus Companies, Etc
  54. 117-307.5 - Certain Exchanges of Accommodations Exempt from the Tax
  55. 117-307.6 - Accommodations Furnished to the Federal Government or Federal Government Employees
  56. 117-307.7 - The Application of Tax to Hurricane Rental Insurance Charges Imposed by Hotels, Motels, and Other Facilities
  57. 117-308 - Professional, Personal, and Other Services
  58. 117-308.1 - Professional Services
  59. 117-308.2 - Dentists
  60. 117-308.3 - Doctors
  61. 117-308.4 - Lawyers
  62. 117-308.5 - Veterinarians
  63. 117-308.6 - Architects
  64. 117-308.7 - Ophthalmologists, Oculists and Optometrists
  65. 117-308.8 - Hospitals, Infirmaries, Sanitariums, Nursing Homes and like Institutions
  66. 117-308.9 - Advertising Agencies
  67. 117-308.10 - Bookbinders and Paper Cutters
  68. 117-308.11 - Jewelry Repairmen
  69. 117-308.12 - Shoe Repairmen
  70. 117-308.13 - Barber and Beauty Shops
  71. 117-308.14 - Taxidermists
  72. 117-308.15 - Automobile Painters
  73. 117-308.16 - Painters
  74. 117-309 - Retailers
  75. 117-309.1 - Florists
  76. 117-309.2 - Photographers, Photo Finishers, and Photo Copiers
  77. 117-309.3 - Printers
  78. 117-309.4 - Artists
  79. 117-309.5 - Sellers of Custom-made Items
  80. 117-309.6 - Machine Shops
  81. 117-309.7 - Ship Chandlers
  82. 117-309.8 - Undertakers
  83. 117-309.9 - Sign Companies
  84. 117-309.10 - Interior Decorators
  85. 117-309.11 - Sellers of Ice
  86. 117-309.12 - Sellers of Oxygen, Propane or Butane
  87. 117-309.13 - Sellers of Automobile Seat Cover and Top Linings
  88. 117-309.14 - Sellers of Ice Cream Freezers
  89. 117-309.15 - Rentals and Leases
  90. 117-309.16 - Materials Used to Recondition Automotive Vehicles for Resale
  91. 117-309.17 - Withdrawals From Stock, Merchants
  92. 117-310 - Freight and Delivery Charges
  93. 117-310.1 - Transportation Costs, Sellers
  94. 117-311 - Railroads
  95. 117-311.1 - Railroad Companies, Sales to
  96. 117-311.2 - Railroad Companies-Crossties and Timbers
  97. 117-311.3 - Railroad Companies-Sales to of Crossties and Timbers by Producer
  98. 117-311.4 - Railroad Companies-Machines
  99. 117-311.5 - Railroad Rails
  100. 117-311.6 - Railroads, Lumber Used for Repairing Railroad Cars
  101. 117-311.7 - Railroads, Motor Oil Used in Diesel Engines
  102. 117-311.8 - Ties and Timbers
  103. 117-311.9 - Ties and Timbers in Interstate Commerce
  104. 117-311.10 - Ties and Timbers, Constructive Delivery of
  105. 117-311.11 - Meals Served by Railroads, Airlines, Etc
  106. 117-312 - Containers and Other Packaging Material
  107. 117-312.1 - Containers and Packaging Materials, Sales of to Licensed Retailers
  108. 117-312.2 - Containers, Beverage Boxes and Crates
  109. 117-312.3 - Packaging Materials
  110. 117-312.4 - Advertising Materials
  111. 117-312.5 - Multiform Invoices
  112. 117-312.6 - Grease, Protective
  113. 117-312.7 - Rust Preventives
  114. 117-312.8 - Icing of Perishables
  115. 117-313 - Labor
  116. 117-313.1 - Labor, Fabrication
  117. 117-313.2 - Subcontracted Labor, Repairs
  118. 117-313.3 - Installation Charges
  119. 117-313.4 - Alteration Charges
  120. 117-314 - Construction
  121. 117-314.1 - Sales of Building Materials
  122. 117-314.2 - Building Materials
  123. 117-314.3 - Transferred Property, Use Tax Liability
  124. 117-314.4 - Awnings
  125. 117-314.5 - Elevators
  126. 117-314.6 - Pumps
  127. 117-314.7 - Pump Installed by Contractor
  128. 117-314.8 - Crossties, Timbers, Etc
  129. 117-314.9 - Contractors Equipment, Useful Life of
  130. 117-314.10 - Machines, Pipe Threading
  131. 117-314.11 - Federal Government Construction Contracts
  132. 117-315 - Newspapers and Newsprint Paper
  133. 117-315.1 - Newspapers
  134. 117-315.2 - Newsprint Paper
  135. 117-315.3 - Newspaper Publishers
  136. 117-316 - Books
  137. 117-316.1 - Textbooks
  138. 117-316.2 - Sale of Books to Libraries
  139. 117-317 - Sales of Repossessed Property
  140. 117-317.1 - Finance Companies and Other Lending Institutions
  141. 117-317.2 - Retailers
  142. 117-318 - Gross Proceeds of Sales and Sales Price
  143. 117-318.2 - Carrying and Finance Charges
  144. 117-318.3 - Lay-away Sales
  145. 117-318.4 - Withdrawals for Use-Renter
  146. 117-318.5 - Gift Wrapping Charges
  147. 117-318.6 - Gratuities
  148. 117-318.7 - Bottle Deposits
  149. 117-318.8 - Returned Merchandise and Restocking Fees (Effective October 1, 2008)
  150. 117-319 - Warehousemen
  151. 117-320 - Use Tax
  152. 117-320.1 - Property Purchased and Used Without the State ... Later Used in South Carolina
  153. 117-320.2 - Vehicles Replaced under Insurance Contracts
  154. 117-321 - Ships and Sales of Fuel, Lubricants and Mechanical Supplies to Ship
  155. 117-321.1 - Sales of Fuel, Lubricants and Mechanical Supplies
  156. 117-321.2 - Dry Dock
  157. 117-322 - Casual and Isolated Sales
  158. 117-323 - Exemption of the Gross Proceeds of the Sale of Combustible Heating Material or Substances Used for Residential Purposes
  159. 117-324 - Dual Business
  160. 117-326 - Savings and Loan Associations
  161. 117-327 - Leased Departments
  162. 117-328 - Radio and TV Stations
  163. 117-329 - Communications Services
  164. 117-329.1 - Ways or Means for Transmission of Voice or Messages
  165. 117-329.2 - Prepaid Wireless Calling Arrangements
  166. 117-329.3 - 900/976 Telephone Services
  167. 117-329.4 - Examples of Taxable Communications Services
  168. 117-329.5 - Examples of Non-Taxable Communications Services
  169. 117-330 - Automatic Data Processing
  170. 117-331 - Airport Fixed Based Operators
  171. 117-332 - Medicines, Prosthetic Devices and Hearing Aids
  172. 117-333 - Donors and Goods Given Away for Advertising Purposes
  173. 117-334 - Interstate Commerce
  174. 117-334.1 - Goods coming into this State - Sales Tax
  175. 117-334.2 - Goods coming into this State - Use Tax:
  176. 117-334.3 - Goods coming into this State and Delivered onto the Catawba Indian Reservation
  177. 117-334.4 - Application of the Sales or Use Tax under Other Circumstances
  178. 117-334.5 - Goods shipped from this State
  179. 117-335 - Manufactured Homes and Modular Homes
  180. 117-335.1 - Manufactured Homes
  181. 117-335.2 - Modular Homes
  182. 117-335.3 - Other Factory Fabricated Buildings
  183. 117-335.4 - Furniture and Appliance
  184. 117-335.5 - Heat Pumps, Decks, Steps, Skirting and Similar Items
  185. 117-336 - Definition of the Term "Facility"
  186. 117-337 - Sales of Unprepared Food
  187. 117-337.1 - "Eligible Food" Defined
  188. 117-337.2 - "Prepared Meals or Food" Defined
  189. 117-337.3 - General Rules
  190. 117-337.4 - Examples
  191. 117-337.5 - Local Taxes
  192. 117-337.6 - Records

The following state regulations pages link to this page.