reglab/statecodes huggingface dataset:
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 10 - ADMINISTRATIVE MATTERS › Section 117-200.2 - Model Recordkeeping and Retention

Current through Register Vol. 48, No. 6, June 28, 2024
(A) The purpose of this regulation is to
			 define the requirements imposed on taxpayers for the maintenance and retention
			 of books, records, and other sources of information under Code Section
			 12-54-210.
			 It is also the purpose of this regulation to address these requirements where
			 all or a part of the taxpayer's records are received, created, maintained, or
			 generated through various computer, electronic, and imaging processes and
			 systems.
(B) For the purposes of
			 this regulation, these terms shall be defined as follows:
(1) "Database management system" means a
			 software system that controls, relates, retrieves, and provides accessibility
			 to data stored in a database.
(2)
			 "Electronic data interchange" or "EDI technology" means the
			 computer-to-computer exchange of business transactions in a standardized
			 structured electronic format.
(3)
			 "Hardcopy" means any documents, records, reports, or other data printed on
			 paper.
(4) "Machine-sensible
			 record" means a collection of related information in an electronic format.
			 Machine-sensible records do not include hardcopy records that are created or
			 recorded on paper or stored in or by an imaging system such as microfilm,
			 microfiche, or storage-only imaging systems.
(5) "Storage-only imaging system" means a
			 system of computer hardware and software that provides for the storage,
			 retention, and retrieval of documents originally created on paper. It does not
			 include any system, or part of a system, that manipulates or processes any
			 information or data contained on the document in any manner other than to
			 reproduce the document in hardcopy or as an optical image.
(6) "Taxpayer" as used in this regulation
			 means a person who is liable for a tax or who is responsible for collecting and
			 remitting a tax. "Taxpayer" includes any licensee and any applicant for a
			 license, issued by or administered by the Department.
(7) "Department" means the South Carolina
			 Department of Revenue.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 10 - ADMINISTRATIVE MATTERS › Section 117-201 - Supplying of Identifying Numbers

Current through Register Vol. 48, No. 6, June 28, 2024
Any person required to make a return, statement, or document to
				the South Carolina Department of Revenue shall include in such return,
				statement, or other document such identifying numbers as may be prescribed for
				securing proper identification of such person.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 10 - ADMINISTRATIVE MATTERS › Section 117-202 - Definitions; Reimbursement for Costs Incurred in Complying with Summons

Current through Register Vol. 48, No. 6, June 28, 2024
Section 1. For
			 purposes of this regulation the words terms and phrases when used herein shall
			 have the meaning ascribed thereto.
(a) A
			 "taxpayer" is a person, firm, corporation or other entity with respect to whose
			 income, sales or business the summons is issued.
(b) A "third party" is the person, firm,
			 corporation or other entity upon whom the summons is served, other than:
1. a taxpayer; or
2. an officer, employee, agent, accountant,
			 or attorney of a taxpayer who, at the time the summons is served, is acting as
			 such.
(c) "Third party
			 records" are books, papers, records or other information in which the taxpayer
			 has no proprietary interest at the time the summons is served.
(d) "Directly incurred costs" are those
			 incurred solely, immediately and necessarily as a consequence of searching for,
			 reproducing or transporting records in order to comply with a summons.
			 Proportionate allocation of fixed costs (overhead, equipment depreciation,
			 etc.) is not considered to be directly incurred. However, where a third party's
			 records are stored at an independent storage facility that charges the third
			 party a fee to search for, reproduce or transport particular records requested,
			 such fees are considered to be directly incurred by the summoned third
			 party.
(e) "Search Costs" include
			 only the amount of time incurred in locating and retrieving records or
			 information.
(f) "Reproduction
			 Costs" are those incurred in making copies or duplicates of summoned documents,
			 transcripts and other similar material.
(g) "Transportation Costs" are limited to:
1. Costs incurred to transport personnel to
			 locate and retrieve records or information requested; and
2. Costs incurred solely by the need to
			 convey the summoned material to the place of examination.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-300.1 - Doing Business in South Carolina

Current through Register Vol. 48, No. 6, June 28, 2024
Every retailer making sales of tangible personal property for
				storage, use or other consumption in this state, who:
1. Maintains a place of business;
2. Qualifies to do business;
3. Solicits and receives purchases or orders
			 by agent or salesman
must obtain from the department a retail
				license.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-300.2 - Vending and other Coin-Operated Machines Dispensing Tangible Personal Property

Current through Register Vol. 48, No. 6, June 28, 2024
For the purpose of determining the licenses required by persons
				engaged in the business of operating vending or coin-operated machines
				dispensing cigarettes and soft drinks in closed containers in this state, each
				point from which the service for such machines or other tangible personal
				property originates, shall be considered to be a retail outlet and a retail
				license must be obtained for each such point of service.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-300.3 - Operation of Deceased Licensed Retailer's Business by Personal Representative of His Estate

Current through Register Vol. 48, No. 6, June 28, 2024
The personal representative of the estate of a deceased
				licensed retailer may, upon filing with the department a certified copy of
				Letters Testamentary or Letters of Administration, as the case may be, and upon
				the approval of the department, continue the operation of the business covered
				by the license for purposes only of administering the estate.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-300.4 - Application for Transfer

Current through Register Vol. 48, No. 6, June 28, 2024
A licensed retailer may, upon written application and approval
				by the department, have transferred his retail dealer's license from one
				location to another without incurring additional license tax liability. This
				rule is for application only in cases where there is an abandonment of the
				licensed business location and a simultaneous moving to a new location. The
				licensed retailer making application for transfer must surrender his license of
				original issue and indicate on the license the address of his new
				location.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-300.5 - Fairs, Carnivals, Concessionaires at Athletic Stands and Other Public Exhibitions

Current through Register Vol. 48, No. 6, June 28, 2024
Operators of fairs, carnivals and concessionaire at athletic
				stands and other public exhibitions sell tangible personal property from booths
				which they operate. These sales are subject to the tax which must be remitted
				by the operator who controls or directs the management of such booths. The
				single retail license shall cover sales of tangible personal property made from
				all stands under the immediate management or control of each operator. A
				separate license will not be required for each change of location provided the
				operator furnishes the department an itinerary giving a schedule of locations
				and dates.
Persons conducting games of chance or skills at fairs,
				carnivals, circuses and other public exhibitions who deliver merchandise as
				prizes are deemed consumers of such articles. Property for use as outlined
				above purchased from without the state is subject to the tax based upon the
				reasonable and fair market value thereof at the time and place where used. The
				term "reasonable and fair market value" shall mean the retail selling price of
				the particular property involved in the absence of affirmative proof to the
				contrary. The taxable event in such cases occurs at the time of withdrawal of
				such property for use as prizes or gifts. Purchases in this state, of tangible
				personal property to be used as gifts or prizes, are subject to the sales tax.
				The purchaser thereof must pay his supplier the tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-300.6 - Partnership

Current through Register Vol. 48, No. 6, June 28, 2024
(A) A partnership
			 engaged in the business of selling tangible personal property at retail, and
			 therefore required to be licensed under the provisions of Article 5, Chapter 36
			 of Title 12, must obtain a new retail license, or retail licenses if the
			 partnership has multiple retail locations, if:
1. The partnership incorporates.
2. A single partner takes over the business
			 and operates it as a sole proprietorship.
3. The partnership is terminated (no part of
			 any business, financial operation, or venture of the partnership continues to
			 be carried on by any of its partners in a partnership) and a new partnership is
			 begun.
4. The partnership is
			 otherwise required to obtain a new Taxpayer Identification Number ("TIN"). (See
			 SC Regulation Regulation 117-201.)
Note: If the retailer moves its retail business to a new
				location, then the retailer must notify the Department of the move prior to the
				move. Upon notification, the Department will issue a corrected retail license
				at no charge for the new location.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-301 - Agriculture

Current through Register Vol. 48, No. 6, June 28, 2024
The South Carolina sales and use tax law provides many
				exemptions from the tax for the agriculture industry. The exemptions are found
				in Code Section
				12-36-2120
				and include exemptions for livestock, feed, insecticides, chemicals,
				fertilizers, containers, labels, machinery, fuel, electricity, gas, and
				building materials. In order to obtain an exemption, all provisions of the
				exemption must be met. This regulation will explain these exemptions in more
				detail.
In many of the subsections of this regulation, examples of
				items exempt and not exempt are provided. These examples are not all
				inclusive.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-301.1 - Livestock

Current through Register Vol. 48, No. 6, June 28, 2024
The sale of livestock is exempt from the tax under Code Section
				12-36-2120(4).
				Livestock is defined as domesticated animals customarily raised in South
				Carolina farms for use primarily as beasts of burden or food. Livestock also
				means mammals raised for their pelts or furs.
The practical result of the above is to exempt from the tax
				horses, mules, cattle, swine, sheep, goats, rabbits, ostriches and any other
				animals raised as food for human consumption, domesticated fish produced for
				human consumption, and chinchillas.
Animals such as dogs, cats, reptiles, fowls (excepts baby
				chicks and poults), minnows, worms, fish (excepts those cultivated for human
				consumption), and animals of a wild nature are not considered
				livestock.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-301.2 - Feed

Current through Register Vol. 48, No. 6, June 28, 2024
The sale of feed used in the production and maintenance of
				livestock, as defined Regulation Regulation
				117-301.1, is exempt
				from the tax under Code Section
				12-36-2120(5).
				Horse feed, rabbit feed used in the production and maintenance of rabbits for
				human consumption, and feed used in the production and maintenance of fry,
				fingerlings and fish are exempt.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-301.3 - Insecticides, Chemicals, Fertilizers, Soils Conditioners, Seeds and Seedlings

Current through Register Vol. 48, No. 6, June 28, 2024
Insecticides, chemicals, fertilizers, soils conditioners, seeds
				and seedlings used solely in the production for sale of farm, grove, vineyard
				or garden products are exempt under Code Section
				12-36-2120(6).
				This exemption includes:
(a)
			 explosives (chemicals) used solely in the production for sale of farm, grove,
			 vineyard or garden products.
(b)
			 medicines (chemicals) used solely in the production for sale of
			 livestock.
(c) insecticides,
			 chemicals, fertilizers, soils conditioners, seeds and seedlings used solely in
			 the production for sale of timber and timber products, nursery products, and
			 poultry and poultry products.
(d)
			 insecticides and chemicals, including washing powder, soap, etc., used by dairy
			 operators at the dairy barn in the production for sale of products of the
			 dairy.
(e) bull semen used solely
			 in the production for sale of livestock.
This exemption does not apply to liquid petroleum gas used for
				burning grass and weeds around farm crops.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-301.4 - Containers and Labels

Current through Register Vol. 48, No. 6, June 28, 2024
Containers and labels used in preparing agriculture products
				for sale and used in preparing turpentine gum, gum spirits of turpentine, and
				gum resins for sale are exempt under Code Section
				12-36-2120(7).
				For the purposes of this exemption, "containers" means boxes, crates, bags,
				bagging, ties, barrels, and other containers.
This exemption applies to bags sold to:
(a) wholesale grain and feed dealers for use
			 as furnished containers of corn and oats.
(b) cotton dealers or ginners for use as
			 furnished containers of cotton seed.
(c) produce dealers for use as furnished
			 containers of potatoes, cabbage, etc.
(d) peanut hullers for use as furnished
			 containers of peanut kernals, hulls, and vines.
(e) nurserymen for use as furnished
			 containers of nursery stock.
Wrapping paper, wrapping twine, paper bags, and containers,
				used incident to the sale and delivery of tangible personal property are exempt
				under Code Section
				12-36-2120(14).
The above exemptions do not apply to tobacco twine used by
				farmers incident to the curing of tobacco.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-301.6 - Fuel

Current through Register Vol. 48, No. 6, June 28, 2024
Fuel used in farm machinery and farm tractors used in planting,
				cultivating, or harvesting farm crops and fuel used to cure agricultural
				products is exempt under Code Sections
				12-36-2120(15)
				 and
				12-36-2120(18).
				This applies to fuel used in curing grain in grain elevators for storage or
				sale.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-301.7 - Electricity and Gas

Current through Register Vol. 48, No. 6, June 28, 2024
The following sales of electricity and gas are exempt:
(a) sales of electricity and natural and
			 liquefied petroleum gas to farmers for use in the production of livestock or
			 milk (Code Section
			 12-36-2120(32)
			  ).
(b) sales of electricity for irrigating farms
			 crops (Code Section
			 12-36-2120(44)
			 ).
Sale of electricity and gas to farmers for other uses are
				taxable.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-301.8 - Building Materials, Supplies, Fixtures and Equipment for Commercial Housing of Poultry and Livestock

Current through Register Vol. 48, No. 6, June 28, 2024
Sales of building material, supplies, fixture, and equipment
				used in the construction, repair, or improvement a commercial housing of
				poultry or livestock, or that becomes part of a self-contained enclosure or
				structure designed, constructed and used for the commercial housing of poultry
				or livestock, are exempt under Code Section
				12-36-2120(45).
This exemption applies to:
(a) wood chips for use on the floors of
			 self-contained enclosures or structures specifically designed, constructed, and
			 used for the commercial housing of poultry.
(b) fencing and fencing supplies when used to
			 surround an area on all sides in order to protect livestock or poultry raised
			 or maintained for commercial purposes. The exemption is applicable when the
			 fencing and fencing supplies are used within a building such as a barn or a
			 chicken house or used to surround a field that is specifically set aside and
			 used for livestock or poultry that is raised or maintained for commercial
			 purposes.
(c) watering tubs, feed
			 troughs, and hay feeders placed within a fenced in area specifically set aside
			 and used for livestock or poultry, provided the livestock and poultry within
			 the enclosure are being raised or maintained for commercial purposes.
The exemption does not apply to fencing and fencing supplies
				used to surround a field where crops are grown.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-301.9 - Sales by Farmers

Current through Register Vol. 48, No. 6, June 28, 2024
Sales of farm products are exempt if sold in their original
				state of production and sold by the farmer or a member of the farmer's
				immediate family. This exemption not only applies to sales of farm products by
				individuals; it also applies to sales by corporations and other entities. The
				exemption applies to food products, ornamental plants, timber, and grass
				sod.
The exemption is not applicable if the farmer processes his
				product beyond the usual and customary preparation for sale. For example, where
				a farmer also operates a processing plant, he cannot claim the exemption for
				sales of these processed products.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-301.10 - Hatcheries

Current through Register Vol. 48, No. 6, June 28, 2024
The hatchery operator may purchase under his retail license
				hatchery eggs for use in hatching baby chicks for sale. Hatchery eggs may be
				sold free of the tax to a hatchery operator not having a retail license,
				provided, the seller thereof takes from such operator a certificate that the
				property is for resale either in the original form or as baby chicks or as full
				grown chickens. Hatcheries engaged in the business of hatching baby chicks for
				others from eggs grown by those other persons (custom hatching) are rendering a
				service which is not subject to the tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-302 - Manufacturers, Processors, Compounders, Miners, and Quarries

Current through Register Vol. 48, No. 6, June 28, 2024
Manufacturers, processors, compounders, miners, and quarries
				enjoy several exclusions and exemptions from the sales and use taxes. The
				exclusions can be found in Code Section
				12-36-120
				and includes containers, ingredients and component parts, and items used
				directly in manufacturing, compounding or processing tangible personal property
				for sale. The exemptions can be found in Code Section
				12-36-2120
				and include exemptions for coal, coke, fuel, electricity, and machines. This
				regulation will explain these exclusions and exemptions in more detail.
In many of the subsections of this regulation, examples are
				provided. These examples are not all inclusive.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-302.1 - Ingredients and Component Parts and Items Used Directly

Current through Register Vol. 48, No. 6, June 28, 2024
Purchases of tangible personal property are not subject to the
				tax under Code Section
				12-36-120
				if the tangible personal property:
(a)
			 becomes an ingredient or component part of tangible personal property
			 manufactured or compounded for sale; or,
(b) is used directly in manufacturing,
			 compounding or processing tangible personal property for sale. By "used
			 directly" is meant that the materials or products so used come in direct
			 contact with and contribute to bring about some chemical or physical change in
			 the ingredient or component properties during the period in which the
			 fabricating, converting or processing takes place. It is not necessary that
			 such materials or products be used up or entirely consumed, provided there is a
			 compliance with the requirements set forth herein.
These exclusions apply to:
(a) odorants purchased by gas companies and
			 used in compounding gas for sale.
(b) chemicals, such as soda, ash, alum,
			 chlorine, etc., used in treating water for sale by municipalities and others
			 engaged in the business of processing or compounding water for sale.
(c) refrigerants used by manufacturers to
			 produce ice for sale.
(d)
			 acetylene, oxygen, and other gases sold to manufacturers or compounders which
			 enter into and become an ingredient or component part of the tangible personal
			 property or products which he manufactures or compounds for sale, or which are
			 used directly in fabricating, converting, or processing the materials or
			 products being manufactured or compounded for sale.
(e) plates attached by the manufacturer to
			 his product for identification purposes and which become a part of the product.
These exclusions do not apply to sales of acetylene, oxygen,
				and other gases for use by repairman, welders, dentists, junk dealers, and
				others are subject to the sales or use tax, whichever applies.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-302.2 - Containers

Current through Register Vol. 48, No. 6, June 28, 2024
The sale of materials, containers, cores, labels, sacks or bags
				used incident to the sale and delivery of tangible personal property or used by
				manufacturers, processors, or compounders in shipping tangible personal
				property are not subject to sales and use taxes.
"Materials" is defined to include, among other things, wrapping
				paper, twine, strapping, nails, staples, wire, lumber, cardboard, adhesives,
				tape, waxed paper, plastic materials, aluminum foils, and pallets used in
				packaging tangible personal property incident to its sales and delivery and
				used by manufacturers, processors, or compounders in shipping tangible personal
				property.
"Containers" is defined to include, but are not limited to,
				such items as, paper, plastic or cloth sacks, bags, boxes, bottles, cans,
				cartons, drums, barrels, kegs, carboys, cylinders, and crates.
"Cores" is defined to include spools, spindles, cylindrical
				tubes and the like on which tangible personal property is wound.
This exclusion applies to:
(a) labels affixed to manufactured articles
			 to identify such products only when such labels are passed on to the ultimate
			 consumer of such products.
(b)
			 excelsior, cellulose wadding, paper stuffing, sawdust and other packing
			 materials used to protect products in transit. Also excluded from the exemption
			 are materials such as strapping and dunnage to temporarily brace or block
			 tangible personal property within trucks and railroad cars as a protection
			 during shipment.
(c) hogsheads,
			 when used by a manufacturer, compounder or processor for the purpose of
			 packaging tobacco for shipment or sale.
This exclusion does not apply to:
(a) address stickers and shipping
			 tags.
(b) materials such as dry ice
			 and rust preventives used to preserve property during shipment.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-302.3 - Coal, Coke or Other Fuel

Current through Register Vol. 48, No. 6, June 28, 2024
Code Section
				12-36-2120(9)
				 directs that only certain classes of
				purchasers may buy free of the tax coal, coke or other fuel.
Coal, coke or other fuel sold to manufacturers, quarriers and
				miners for use in manufacturing, quarrying or mining tangible personal property
				for sale or for the production of by-products or for the generation of electric
				power or energy for use in manufacturing tangible personal property for
				sale.
Coal, coke or other fuel sold to manufacturers, quarriers,
				miners, or processors for the generation of heat or power used in
				manufacturing, quarrying, mining, or processing tangible personal property for
				sale.
This exemption applies to fuel used to control plant atmosphere
				as to temperature and/or moisture content, in the quality control of tangible
				personal property being manufactured or processed for sale.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-302.4 - Electricity

Current through Register Vol. 48, No. 6, June 28, 2024
Electricity used by manufacturers, miners, quarriers, and
				processors to manufacture, mine, quarry, or process tangible personal property
				for sale is exempt from the tax under Code Section
				12-36-2120(19).
Sales of electricity to manufacturers, miners, quarriers, and
				processors for use in operating machines manufacturing, mining, quarrying, or
				processing tangible personal property for sale and electricity to provide
				lighting necessary to the operation of such machines are exempted from the
				sales and use tax. This exemption applies to electricity used to control plant
				atmosphere as to temperature and/or moisture content, in the quality control of
				tangible personal property being manufactured or processed for sale.
Sales of electricity for any other purpose are subject to the
				tax, such as but not limited to, electricity used in administrative offices,
				supervisory offices, parking lots, storage warehouses, maintenance shops,
				safety control, comfort air conditioning, elevators used in carrying personnel,
				housekeeping equipment and machinery, machines used in manufacturing tangible
				personal property not for sale, cafeterias, canteens, first aid rooms, supply
				rooms, water coolers, drink boxes, unit heaters and waste house
				lights.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-302.6 - Pollution Control Machines

Current through Register Vol. 48, No. 6, June 28, 2024
Code Section
				12-36-2120(17)
				 exempts from the sales or use tax the gross
				proceeds of the sale of machines used in mining, quarrying, compounding,
				processing and manufacturing of tangible personal property and the term
				"machine" includes parts of such machines, attachments and replacements
				therefor which are used or manufactured for use on or in the operation of such
				machines and which are necessary to the operation of such machines and which
				are customarily so used ..." Frequently, these machines cannot be operated when
				the same pollute beyond regulated levels and in compliance with orders of
				agencies of the United States or of this state to abate or prevent pollution
				caused or threatened by the operation of such machines it is necessary to
				install other machines that are designed and operated exclusively for the
				purpose of abating or preventing this pollution. The purpose of this regulation
				is to classify the machines, their parts or attachments, as machines used in
				mining, quarrying, compounding, processing or manufacturing of tangible
				personal property when the same are installed and operated for compliance with
				an order of an agency of the United States or of this state to prevent or abate
				pollution caused or threatened by the operation of other machines used in the
				mining, quarrying, compounding, processing and manufacturing of tangible
				personal property.
The term "machine" as defined in Section
				12-36-2120(17)
				 shall include machines, their parts and
				attachments, when the same are necessary to comply with the order of an agency
				of the United States or of this state for the prevention or abatement of
				pollution that is caused or threatened by any machines used in the mining,
				quarrying, compounding, processing and manufacturing of tangible personal
				property.
Any person engaged in the business of mining, quarrying,
				compounding, processing and manufacturing of tangible personal property shall
				furnish the department a certified statement from the ordering agency that any
				machine for which the exemption is claimed is necessary to prevent or abate
				pollution caused or threatened by the operation of other machines that are used
				in the mining, quarrying, compounding, processing or manufacturing of tangible
				personal property.
The order referred to herein must be issued by the agency of
				the United States or of this state that is primarily charged with the duty of
				preventing or abating the pollution.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-302.7 - Outside Signs, Furnished

Current through Register Vol. 48, No. 6, June 28, 2024
Outside signs furnished by a manufacturer to his customers,
				when such signs are furnished without cost to the customers, are subject to
				sales or use tax when purchased by the manufacturer. These signs are not
				purchased to be resold nor are they purchased as a component of the property
				manufactured for sale by the manufacturer.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-302.8 - Patterns, Sales

Current through Register Vol. 48, No. 6, June 28, 2024
Certain manufacturers in the operation of their businesses
				purchase for their customers patterns which are used by the manufacturers in
				the production of property for sale to their customers. When such patterns are
				received by the manufacturers, they are then sold to the manufacturers'
				customers. The manufacturers purchase these patterns at wholesale and sell them
				to their customers at retail. The manufacturers' sale to their customers are
				subject to tax even though the customer is a nonresident of South Carolina and
				even though the pattern, after use by the manufacturer in South Carolina, may
				be shipped to the customer outside the state.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-303 - Laundry, Launderette, Cleaning, Dyeing or Pressing Establishments

Current through Register Vol. 48, No. 6, June 28, 2024
Code Sections
				12-36-910
				and
				12-36-1310
				impose the sales and use taxes on the "gross proceeds accruing or proceeding
				from the business of providing or furnishing any laundering, dry cleaning,
				dyeing, or pressing service, but does not apply to the gross proceeds derived
				from coin-operated laundromats and dry cleaning machines."
The gross proceeds accruing or proceeding from the business of
				providing or furnishing "any laundering, dry cleaning, dyeing or pressing
				service," is construed to mean all charges made by such businesses including
				charges for repairing, altering, storing, pick-up, and delivery of the product
				so laundered, dry cleaned, dyed or pressed.
Code Section
				12-36-2120(24)
				 exempts from the sales and use taxes
				"supplies and machinery used by laundries, cleaning, dyeing, pressing, or
				garment or other textile rental establishments in the direct performance of
				their primary function, but not sales of supplies and machinery used by
				coin-operated laundromats."
A machine exempted from the tax under Code Section
				12-36-2120(24)
				is construed to mean any machine used in the "production line" of such laundry,
				launderette, cleaning, dyeing or pressing establishment, beginning with the
				marking of the garment for identification and ending with the wrapping or
				preparation of the garment for return to customer and any machine used in the
				cleaning production line of a garment or textile rental establishment for the
				purpose of cleaning garments and textiles for rent to customers.
Supplies are determined to mean supplies, including fuel, that
				are necessary to work with or on the garment in order to perform the primary
				function of the laundry, launderette, cleaning, dyeing or pressing business or
				supplies, including fuel, used in the cleaning production line of a garment or
				textile rental establishment for the purpose of cleaning garments and textiles
				for rent to customers. The exemption for supplies does not include equipment
				such as desks, chairs, typewriters, adding machines, cash registers, change
				machines, counters, delivery equipment, or any administrative or advertising
				supplies or equipment.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-303.1 - Retailers' License-Laundries, Launderettes, Cleaning, Dyeing or Pressing Establishments

Current through Register Vol. 48, No. 6, June 28, 2024
Each pickup and/or delivery point shall constitute a separate
				branch or establishment of the business.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-303.2 - Rug and Carpet Cleaning

Current through Register Vol. 48, No. 6, June 28, 2024
Persons operating places of business for the purpose of
				cleaning and/or dyeing of rugs must be licensed and must report and pay the
				sales tax measured by the gross proceeds derived from this cleaning or dyeing
				service. Such persons would be entitled to the exemptions found at Section
				12-36-2120(24).
A person performing what is commonly referred to as janitorial
				service, that is washing windows, blinds, floors, rugs, upholstery, all or part
				thereof, in the home or place of business of his customers, is not liable for
				the license, but must pay the tax on all items of tangible personal property
				used in the performance of these services. This would also be true of a person
				whose sole business is the cleaning of rugs and carpets in the home or place of
				business of his respective customers.
Where a person or company operates in a dual capacity, which is
				to say, cleaning and dyeing of rugs in his own business establishment and also
				cleaning of rugs and carpets in the home or place of business of his customer,
				he would be liable for the license and the tax measured by the gross proceeds
				of the entire business, unless he can separate the two. Where he can
				satisfactorily separate the two, he should pay the tax on all supplies,
				machinery, equipment, etc., used in his house to house cleaning but would be
				entitled to the statutory exemptions at his plant and would he owe the tax
				there on the gross proceeds from his cleaning and dyeing
				operations.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-303.3 - Furnishing Laundry Services, Etc. to Ships

Current through Register Vol. 48, No. 6, June 28, 2024
The gross proceeds accruing or proceeding from the business of
				providing or furnishing any laundering, dry cleaning, dyeing or pressing
				service, to ships for use or consumption aboard such ships in intercoastal
				trade or foreign commerce are exempt from the tax by reason of Code Section
				12-36-2120(13).
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-303.4 - Cleaning, Glazing, Dyeing and Storing Furs

Current through Register Vol. 48, No. 6, June 28, 2024
The gross proceeds accruing or proceeding from the cleaning,
				glazing and/or dyeing of furs are subject to the tax. Charges for storage, as
				such, when made separate and apart from any charges for cleaning, glazing
				and/or dyeing of furs are excluded from the measure of the
				tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-304 - Sales to, or Purchases by, the State, Counties, Municipalities and Other Political Subdivisions of the State

Current through Register Vol. 48, No. 6, June 28, 2024
Sales of tangible personal property by the State, counties,
				municipalities and other political subdivisions of the State (e.g. schools,
				sheriff offices, municipal housing authorities, welfare agencies) are subject
				to the sales tax, unless such sales fall within the provisions of Regulation
				Regulation
				117-304.1
				(transfers by State agencies to other agencies, counties or municipalities at
				cost) or are otherwise exempt. (See Code Sections
				12-36-2120
				and
				12-36-2130
				for the exemptions.)
Sales to, or purchases by, the State, counties, municipalities,
				and other local political subdivisions (e.g. schools, sheriff offices,
				municipal housing authorities, welfare agencies) of tangible personal property
				are subject to the sales and use tax, unless such sales fall within the
				provisions of Regulation Regulation 117-304.1 (transfers by State agencies to
				other agencies, counties or municipalities at cost) or are otherwise exempt.
				(See Code Sections
				12-36-2120
				and
				12-36-2130
				for the exemptions.)
"Tangible personal property" includes laundry and dry cleaning
				services, electricity, certain communications services, accommodation services
				and certain other services that are subject to the sales and use taxes under
				Chapter 36 of Title 12. Therefore, transactions with the State or its political
				subdivision involving these services are subject to the sales and use tax,
				unless such sales fall within the provisions of Regulation Regulation
				117-304.1
				(transfers by State agencies to other agencies, counties or municipalities at
				cost) or are otherwise exempt.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-304.1 - Transfers Between Agencies and Between the State and its Political Subdivisions

Current through Register Vol. 48, No. 6, June 28, 2024
An agency of the State of South Carolina is not deemed to be
				selling tangible personal property at retail when transferring tangible
				personal property to another agency of the State or to a county or to a
				municipality if the consideration for the transfer only reimburses the
				transferring agency for its cost and expenses in conveying the property;
				provided transferring agency has paid tax on the initial purchase of the
				tangible personal property. In addition, the provisions of Code Section
				12-36-910(B)(4)
				 do not apply to a State agency that
				manufactures tangible personal property within the State and uses or consumes
				the property in the State if the State agency paid tax on the cost of the
				tangible personal property incorporated into the item the agency manufactured
				for its own use or consumption.
Where, however, a State agency sells tangible personal property
				to persons other than another State agency, county, or municipality for use or
				consumption, such sales shall be considered retail sales subject to the tax.
				The agency making the sale is required to be licensed as a retailer under the
				terms and provisions of the sales and use tax law.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-305 - Meals

Current through Register Vol. 48, No. 6, June 28, 2024
Depending on the institution, meals to students, patients,
				guests, visitors, passengers, and other customers may be handled in a variety
				of ways. The following will address the application of the sales and use tax to
				these various transactions and institutions.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-305.2 - Medical Institutions

Current through Register Vol. 48, No. 6, June 28, 2024
Medical institutions, such as hospitals, infirmaries, and
				nursing homes, may sell or provide meals and other foods in a variety of
				ways.
As part of the professional medical services provided, patients
				are furnished meals during their stay at the institution.
Meals and other foods are also sold to employees, visitors and
				others in cafeterias, canteens, and snack bars.
As with colleges and universities, medical institutions may
				contract with food service companies to sell or furnish meals at the hospital,
				infirmary, etc., either as agents or on some other basis.
Meals and Other Food Served to Patients as part of Medical
				Care
1. Sales to a medical institution
			 of unprepared food products, for use in furnishing meals and other food to
			 patients as part of their medical care, are retail sales subject to the sales
			 tax or the use tax.
2. Sales to a
			 food service company of unprepared food products, for use in furnishing meals
			 and other food to patients as part of their medical care, are retail sales
			 subject to the sales tax or the use tax if the food service company is the
			 agent of the medical institution.
3. Sales by food service companies of meals
			 to a medical institution, for use in furnishing meals and other food to
			 patients as part of their medical care, are retail sales subject to the sales
			 or the use tax if the food service company is merely under contract with the
			 medical institution and is not the agent of the medical institution.
For additional information concerning sales by, and purchases
				from, suppliers (including information on resale certificates), see 117-305.3
				and 117-305.4 below.
Meals and Other Food Served or Sold to Employees, Visitors and
				Others (Cafeterias, Canteens, Snack Bars, Etc.)
1. Sales by a medical institution of meals
			 and other foods, other than those furnished to patients as part of their
			 medical care, are retail sales subject to the sales or the use tax.
2. Sales of meals and other foods by a food
			 service company as the agent of a medical institution, other than those
			 furnished to patients as part of their medical care, are retail sales of the
			 medical institution subject to the sales tax or the use tax.
3. Sales of meals and other foods by a food
			 service company, other than those furnished to patients as part of their
			 medical care, are retail sales of the food service company subject to the sales
			 or the use tax.
For additional information concerning sales by, and purchases
				from, suppliers (including information on resale certificates), see 117-305.3
				and 117-305.4 below.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › 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

Current through Register Vol. 48, No. 6, June 28, 2024
Educational and medical institutions and food service companies
				that are making both retail sales and withdrawing for use from the same stock
				of goods are to purchase at wholesale all of the goods so sold or used. They
				will then report retail sales based on gross proceeds of sales and withdrawals
				for use based on the property's fair market value. In order for this provision
				to apply, the educational or medical institution must have a substantial number
				of retail sales. To comply with this provision, educational and medical
				institutions should present to their suppliers a Form ST-8A--Resale
				Certificate. This will allow the suppliers to sell these goods at wholesale to
				the educational or medical institution.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-305.4 - Suppliers Selling Unprepared Food Products to Educational and Medical Institutions and to Food Service Companies

Current through Register Vol. 48, No. 6, June 28, 2024
Educational and medical institutions and food service companies
				are purchasing unprepared food products at retail for use in preparing meals
				under a board plan. Therefore, businesses selling unprepared food products to
				these institutions and companies should sell such products at retail, unless
				the purchaser provides them a Form ST-8A--Resale Certificate. Receipt of the
				resale certificate will allow suppliers to sell these goods at wholesale, free
				of the tax, to these educational and medical institutions and food service
				companies.
Educational and medical institutions and food service companies
				should not provide their suppliers a resale certificate, Form ST-8A, unless
				they will be re-selling the product or are doing so to comply with the
				provisions of SC Regulation 117-324.