Article 11 - SALES AND USE TAX REGULATIONS
- Section 117-300 - Retail License
- Section 117-300.1 - Doing Business in South Carolina
- Section 117-300.2 - Vending and other Coin-Operated Machines Dispensing Tangible Personal Property
- Section 117-300.3 - Operation of Deceased Licensed Retailer's Business by Personal Representative of His Estate
- Section 117-300.4 - Application for Transfer
- Section 117-300.5 - Fairs, Carnivals, Concessionaires at Athletic Stands and Other Public Exhibitions
- Section 117-300.6 - Partnership
- Section 117-301 - Agriculture
- Section 117-301.1 - Livestock
- Section 117-301.2 - Feed
- Section 117-301.3 - Insecticides, Chemicals, Fertilizers, Soils Conditioners, Seeds and Seedlings
- Section 117-301.4 - Containers and Labels
- Section 117-301.5 - Farm Machinery
- Section 117-301.6 - Fuel
- Section 117-301.7 - Electricity and Gas
- Section 117-301.8 - Building Materials, Supplies, Fixtures and Equipment for Commercial Housing of Poultry and Livestock
- Section 117-301.9 - Sales by Farmers
- Section 117-301.10 - Hatcheries
- Section 117-302 - Manufacturers, Processors, Compounders, Miners, and Quarries
- Section 117-302.1 - Ingredients and Component Parts and Items Used Directly
- Section 117-302.2 - Containers
- Section 117-302.3 - Coal, Coke or Other Fuel
- Section 117-302.4 - Electricity
- Section 117-302.5 - Machines
- Section 117-302.6 - Pollution Control Machines
- Section 117-302.7 - Outside Signs, Furnished
- Section 117-302.8 - Patterns, Sales
- Section 117-303 - Laundry, Launderette, Cleaning, Dyeing or Pressing Establishments
- Section 117-303.1 - Retailers' License-Laundries, Launderettes, Cleaning, Dyeing or Pressing Establishments
- Section 117-303.2 - Rug and Carpet Cleaning
- Section 117-303.3 - Furnishing Laundry Services, Etc. to Ships
- Section 117-303.4 - Cleaning, Glazing, Dyeing and Storing Furs
- Section 117-304 - Sales to, or Purchases by, the State, Counties, Municipalities and Other Political Subdivisions of the State
- Section 117-304.1 - Transfers Between Agencies and Between the State and its Political Subdivisions
- Section 117-305 - Meals
- Section 117-305.1 - Educational Institutions
- Section 117-305.2 - Medical Institutions
- Section 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
- Section 117-305.4 - Suppliers Selling Unprepared Food Products to Educational and Medical Institutions and to Food Service Companies
- Section 117-305.5 - Exemption Meals Sold to School Children
- Section 117-305.6 - Meals Furnished Employees, Restaurants
- Section 117-305.7 - Meals Served by Railroads, Airlines, Etc
- Section 117-305.8 - Meals Served by Boarding Houses
- Section 117-306 - Repairs
- Section 117-306.1 - Repairs to Machines
- Section 117-306.2 - Automobile Repair Shops
- Section 117-306.3 - Jewelry Repairmen
- Section 117-306.4 - Shoe Repairmen
- Section 117-307 - Hotels, Motels, and Similar Facilities
- Section 117-307.1 - Examples of the Application of Tax to Various Charges Imposed by Hotels, Motels, and Other Facilities
- Section 117-307.2 - Purchases by Hotels, Motels and Other Facilities
- Section 117-307.3 - Certain Facilities Not Subject to the Tax
- Section 117-307.4 - Rentals in Excess of Ninety Days Not Subject to the Tax-Airlines, Bus Companies, Etc
- Section 117-307.5 - Certain Exchanges of Accommodations Exempt from the Tax
- Section 117-307.6 - Accommodations Furnished to the Federal Government or Federal Government Employees
- Section 117-307.7 - The Application of Tax to Hurricane Rental Insurance Charges Imposed by Hotels, Motels, and Other Facilities
- Section 117-308 - Professional, Personal, and Other Services
- Section 117-308.1 - Professional Services
- Section 117-308.2 - Dentists
- Section 117-308.3 - Doctors
- Section 117-308.4 - Lawyers
- Section 117-308.5 - Veterinarians
- Section 117-308.6 - Architects
- Section 117-308.7 - Ophthalmologists, Oculists and Optometrists
- Section 117-308.8 - Hospitals, Infirmaries, Sanitariums, Nursing Homes and like Institutions
- Section 117-308.9 - Advertising Agencies
- Section 117-308.10 - Bookbinders and Paper Cutters
- Section 117-308.11 - Jewelry Repairmen
- Section 117-308.12 - Shoe Repairmen
- Section 117-308.13 - Barber and Beauty Shops
- Section 117-308.14 - Taxidermists
- Section 117-308.15 - Automobile Painters
- Section 117-308.16 - Painters
- Section 117-309 - Retailers
- Section 117-309.1 - Florists
- Section 117-309.2 - Photographers, Photo Finishers, and Photo Copiers
- Section 117-309.3 - Printers
- Section 117-309.4 - Artists
- Section 117-309.5 - Sellers of Custom-made Items
- Section 117-309.6 - Machine Shops
- Section 117-309.7 - Ship Chandlers
- Section 117-309.8 - Undertakers
- Section 117-309.9 - Sign Companies
- Section 117-309.10 - Interior Decorators
- Section 117-309.11 - Sellers of Ice
- Section 117-309.12 - Sellers of Oxygen, Propane or Butane
- Section 117-309.13 - Sellers of Automobile Seat Cover and Top Linings
- Section 117-309.14 - Sellers of Ice Cream Freezers
- Section 117-309.15 - Rentals and Leases
- Section 117-309.16 - Materials Used to Recondition Automotive Vehicles for Resale
- Section 117-309.17 - Withdrawals From Stock, Merchants
- Section 117-310 - Freight and Delivery Charges
- Section 117-310.1 - Transportation Costs, Sellers
- Section 117-311 - Railroads
- Section 117-311.1 - Railroad Companies, Sales to
- Section 117-311.2 - Railroad Companies-Crossties and Timbers
- Section 117-311.3 - Railroad Companies-Sales to of Crossties and Timbers by Producer
- Section 117-311.4 - Railroad Companies-Machines
- Section 117-311.5 - Railroad Rails
- Section 117-311.6 - Railroads, Lumber Used for Repairing Railroad Cars
- Section 117-311.7 - Railroads, Motor Oil Used in Diesel Engines
- Section 117-311.8 - Ties and Timbers
- Section 117-311.9 - Ties and Timbers in Interstate Commerce
- Section 117-311.10 - Ties and Timbers, Constructive Delivery of
- Section 117-311.11 - Meals Served by Railroads, Airlines, Etc
- Section 117-312 - Containers and Other Packaging Material
- Section 117-312.1 - Containers and Packaging Materials, Sales of to Licensed Retailers
- Section 117-312.2 - Containers, Beverage Boxes and Crates
- Section 117-312.3 - Packaging Materials
- Section 117-312.4 - Advertising Materials
- Section 117-312.5 - Multiform Invoices
- Section 117-312.6 - Grease, Protective
- Section 117-312.7 - Rust Preventives
- Section 117-312.8 - Icing of Perishables
- Section 117-313 - Labor
- Section 117-313.1 - Labor, Fabrication
- Section 117-313.2 - Subcontracted Labor, Repairs
- Section 117-313.3 - Installation Charges
- Section 117-313.4 - Alteration Charges
- Section 117-314 - Construction
- Section 117-314.1 - Sales of Building Materials
- Section 117-314.2 - Building Materials
- Section 117-314.3 - Transferred Property, Use Tax Liability
- Section 117-314.4 - Awnings
- Section 117-314.5 - Elevators
- Section 117-314.6 - Pumps
- Section 117-314.7 - Pump Installed by Contractor
- Section 117-314.8 - Crossties, Timbers, Etc
- Section 117-314.9 - Contractors Equipment, Useful Life of
- Section 117-314.10 - Machines, Pipe Threading
- Section 117-314.11 - Federal Government Construction Contracts
- Section 117-315 - Newspapers and Newsprint Paper
- Section 117-315.1 - Newspapers
- Section 117-315.2 - Newsprint Paper
- Section 117-315.3 - Newspaper Publishers
- Section 117-316 - Books
- Section 117-316.1 - Textbooks
- Section 117-316.2 - Sale of Books to Libraries
- Section 117-317 - Sales of Repossessed Property
- Section 117-317.1 - Finance Companies and Other Lending Institutions
- Section 117-317.2 - Retailers
- Section 117-318 - Gross Proceeds of Sales and Sales Price
- Section 117-318.2 - Carrying and Finance Charges
- Section 117-318.3 - Lay-away Sales
- Section 117-318.4 - Withdrawals for Use-Renter
- Section 117-318.5 - Gift Wrapping Charges
- Section 117-318.6 - Gratuities
- Section 117-318.7 - Bottle Deposits
- Section 117-318.8 - Returned Merchandise and Restocking Fees (Effective October 1, 2008)
- Section 117-319 - Warehousemen
- Section 117-320 - Use Tax
- Section 117-320.1 - Property Purchased and Used Without the State ... Later Used in South Carolina
- Section 117-320.2 - Vehicles Replaced under Insurance Contracts
- Section 117-321 - Ships and Sales of Fuel, Lubricants and Mechanical Supplies to Ship
- Section 117-321.1 - Sales of Fuel, Lubricants and Mechanical Supplies
- Section 117-321.2 - Dry Dock
- Section 117-322 - Casual and Isolated Sales
- Section 117-323 - Exemption of the Gross Proceeds of the Sale of Combustible Heating Material or Substances Used for Residential Purposes
- Section 117-324 - Dual Business
- Section 117-326 - Savings and Loan Associations
- Section 117-327 - Leased Departments
- Section 117-328 - Radio and TV Stations
- Section 117-329 - Communications Services
- Section 117-329.1 - Ways or Means for Transmission of Voice or Messages
- Section 117-329.2 - Prepaid Wireless Calling Arrangements
- Section 117-329.3 - 900/976 Telephone Services
- Section 117-329.4 - Examples of Taxable Communications Services
- Section 117-329.5 - Examples of Non-Taxable Communications Services
- Section 117-330 - Automatic Data Processing
- Section 117-331 - Airport Fixed Based Operators
- Section 117-332 - Medicines, Prosthetic Devices and Hearing Aids
- Section 117-333 - Donors and Goods Given Away for Advertising Purposes
- Section 117-334 - Interstate Commerce
- Section 117-334.1 - Goods coming into this State - Sales Tax
- Section 117-334.2 - Goods coming into this State - Use Tax:
- Section 117-334.3 - Goods coming into this State and Delivered onto the Catawba Indian Reservation
- Section 117-334.4 - Application of the Sales or Use Tax under Other Circumstances
- Section 117-334.5 - Goods shipped from this State
- Section 117-335 - Manufactured Homes and Modular Homes
- Section 117-335.1 - Manufactured Homes
- Section 117-335.2 - Modular Homes
- Section 117-335.3 - Other Factory Fabricated Buildings
- Section 117-335.4 - Furniture and Appliance
- Section 117-335.5 - Heat Pumps, Decks, Steps, Skirting and Similar Items
- Section 117-336 - Definition of the Term "Facility"
- Section 117-337 - Sales of Unprepared Food
- Section 117-337.1 - "Eligible Food" Defined
- Section 117-337.2 - "Prepared Meals or Food" Defined
- Section 117-337.3 - General Rules
- Section 117-337.4 - Examples
- Section 117-337.5 - Local Taxes
- Section 117-337.6 - Records