reglab/statecodes huggingface dataset:
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-305.5 - Exemption Meals Sold to School Children

Current through Register Vol. 48, No. 6, June 28, 2024
Meals sold within school buildings, not for profit, to school
				children are exempted from the sales tax by Section
				12-36-2120(10).
				Further, foodstuffs sold to schools which are used in furnishing meals to
				school children are also exempted from the sales and use tax by Section
				12-36-2120(10).
				This exemption is construed to include only sales of meals to pupils of
				kindergartens, grammar and high schools, either public or private, and sales of
				foodstuffs to schools which are used in furnishing meals for pupils of
				kindergartens, grammar and high schools, either public or private, where it can
				be shown that the sale or use of the meals or foodstuffs occurs within the
				school building and there is not a profit from such sale or use. Schools
				operating school lunch programs are required to obtain a retail license and
				remit the tax on all sales of meals to persons other than school
				children.
Meals sold by any public or private educational institution or
				their agent, other than those exempted by Section
				12-36-2120(10),
				described above, are subject to the sales tax when a separate charge per meal
				is made to the consumer. This includes cash sales, sales at special events and
				meals sold by commissaries at such institutions. Tax on these sales must be
				remitted by the institution to the department based on gross proceeds.
Educational institutions operating boarding facilities where
				meals and beverages are furnished without a separate charge being made or where
				a lump sum charge is made by the month or by the term are deemed to be the
				users or consumers of the prepared meals if same are purchased or acquired, or
				the users or consumers of the unprepared food products if such educational
				institutions or their agents purchase such products and prepare the meal. The
				seller of such prepared meals shall be required to report and remit the tax due
				on the gross proceeds of such prepared meals to the educational institution.
				The seller of unprepared food products to an educational institution or its
				agent purchasing such products and preparing the meals shall be required to
				report and remit the tax due on the gross proceeds of such raw
				foodstuffs.
Sales to consumers of prepared meals, foodstuffs or beverages
				on educational institution premises by an entity other than the educational
				institution or its agent, are sales at retail and the seller is required to
				obtain a retail license for each location, and report and remit the tax due on
				the gross proceeds of such sales.
See Code Section
				  12-36-110
				  for the application of the tax to vending machine
				  sales.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-305.6 - Meals Furnished Employees, Restaurants

Current through Register Vol. 48, No. 6, June 28, 2024
Meals served by employers to their employees as part of the
				latters' compensation are not taxable sales. Where, however, a separate charge
				is made for the same by the employer and either paid for by the employee or
				deducted from his wages, the transaction is a sale subject to
				tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-305.7 - Meals Served by Railroads, Airlines, Etc

Current through Register Vol. 48, No. 6, June 28, 2024
Sales of meals, drinks, etc., by railroads, airlines, pullman,
				steamships, or other transportation companies within this state are subject to
				the sales tax.
Meals, etc., served by such transportation companies as a part
				of the transportation service, for which no separate charge is made, are not
				required to be reported as retail sales by the companies. In such instances the
				companies are considered to be the consumers of the foods, etc., served and
				will be required to pay tax thereon to the suppliers.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-305.8 - Meals Served by Boarding Houses

Current through Register Vol. 48, No. 6, June 28, 2024
Food furnished by operators of boarding houses is not
				considered to be sold at retail when the charge for such food is a lump sum
				covering meals for a week or for a month when such food is not offered for sale
				to the general public. The supplier of foodstuffs is liable for the sales tax
				on sales to the operator at the time of the sale to him. The boarding house
				operator is considered to be the user of the materials he purchases.
Note, however, in instances where the boarding house operator
				is liable for the license and the tax under Section
				12-36-920
				he is liable for the tax measured by his gross proceeds of sales of meals plus
				gross proceeds derived from the rental or charges for rooms, lodgings, or
				accommodations furnished to transients. In this instance the properties which
				become a component of the meals prepared for sale are purchased at wholesale,
				tax-free. All other items of tangible personal property, such as heating and
				cooking fuels, furniture, linens, appliances, radios, and television sets are
				subject to the tax at the time of purchase by the boarding house
				operator.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-306 - Repairs

Current through Register Vol. 48, No. 6, June 28, 2024
Materials used in repairing, for taxing purposes, fall into the
				following classes:
(a) Materials which
			 pass to the repairman's customers and which do not lose their identity when
			 used by the repairman and which are a substantial part of their repair job
			 (such as auto repair parts, radio tubes, and condensers) are sold at retail by
			 the repairman. He must report sales tax on such sales, including tax on the
			 service incidental thereto. He may, however, if making separate agreements to
			 sell the repair parts and to perform the labor and service required, remit tax
			 only upon the price of the parts if his records and his invoices clearly show a
			 separation of the amounts received from sales of parts and from the rendering
			 of services.
(b) Materials which
			 pass to the repairman's customer but which lose their identity when used by the
			 repairman or which are inconsequential in amount; such as paint, solder, and
			 tack; are considered to have been used or consumed by the repairman and are
			 taxable at the time of sale to him.
(c) Materials which are used or consumed by
			 the repairman and which do not pass on to his customer are supplies and taxable
			 when sold to the repairman.
(d)
			 Materials which fall in class (b) or (c) are purchased at wholesale for use by
			 a repairman who, in addition to using such materials as a repairman, sells the
			 same kinds of materials for use by others. These materials become subject to
			 the sales tax upon their withdrawal for use by the repairman. Note, however,
			 that a repairman is not to be considered a vendor unless he carries a stock of
			 goods and sells outright therefrom a substantial amount. If the repairman makes
			 only isolated sales or "accommodation" sales, he is not to be licensed as a
			 seller under the sales tax law, in which case his supplier is liable for the
			 tax.
In all instances materials are taxable when sold to repairmen
				for use in making repairs where such materials lose their identity as a result
				of such use. For instance, solder used in welding, paint used in automobile
				refinishing, thread used in mending clothing, cloth used in reupholstering. In
				all instances where the shape or composition of the repair material is
				materially changed, such altered or changed material is considered to have been
				used or consumed by the repairman, and, for that reason, subject to tax when
				sold to him. No tax on this material is to be collected by the repairman from
				his customer.
In instances where repair materials and repair parts are passed
				to the repairman's customers without change, except necessary and customary
				minor adjustments, such parts or materials may be purchased at wholesale by the
				repairman licensed under the law. The repairman is then liable for sales tax on
				such sales of materials and parts to his customers.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-306.1 - Repairs to Machines

Current through Register Vol. 48, No. 6, June 28, 2024
(a)
			 When repairs to machines require only service or service with the use of an
			 inconsequential amount of materials, the amount received is not subject to
			 tax.
(b) When material and service
			 are used in making repairs to machines exempted under the machine exemption and
			 when the materials used consist of standard replacement parts customarily used
			 on such machines, neither service nor materials are subject to tax.
(c) When material and service are used in
			 repairing machines not exempted and when there is no separation in the billing,
			 both materials and services are to be included in gross proceeds of
			 sales.
(d) When material and
			 service are used in repairing taxable machines with service and materials shown
			 separately, the material only is subject to the tax.
(e) Materials are taxable in any event when
			 sold to repairmen for use in making repairs where such materials lose their
			 identity as a result of such use. For instance, paint, solder, lumber, and
			 sheet metal.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-306.2 - Automobile Repair Shops

Current through Register Vol. 48, No. 6, June 28, 2024
Materials which pass to the repairman's customer and which do
				not lose their identity when used by the repairman and which are a substantial
				part of the repair job (such as automobile parts, accessories, tires, tubes and
				batteries) are sold at retail by the repairman. He must report sales tax on
				such sales, including tax on the service incidental thereto. He may, however,
				if making separate agreements to sell the repair parts and to perform the labor
				and services required, remit tax only upon the price of the parts if his
				records and his invoices clearly show a separation of the amounts received from
				sales of parts and from the rendering of services.
Materials which pass to the repairman's customer but which lose
				their identity when used by the repairman or which are inconsequential in
				amount (such as paint, solder and upholstery tacks) are considered to have been
				used or consumed by the repairman and are taxable at the time of sale to
				him.
The painting of automobiles is a service by the painter.
				Receipts from such painting are not taxable. The paint, supplies, etc., used or
				consumed by the painter are taxable when sold to him.
Materials which are used or consumed by the repairman and which
				do not pass on to his customer (such as tools, equipment, paint remover,
				upholstery cleaner and tire cleaner) are taxable when sold to the
				repairman.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-306.3 - Jewelry Repairmen

Current through Register Vol. 48, No. 6, June 28, 2024
The jewelry repairmen is deemed to be engaged primarily in
				rendering services when he repairs property belonging to others. He is the
				purchaser for use or consumption of tangible personal property used by him in
				rendering such services. Consequently, the sales by the supply house to the
				jewelry repairman of articles of machinery and equipment and of such supplies
				as springs, crystals, jewel staffs, gold, silver solder and other materials
				used incident to the repair operation are sales at retail within the meaning of
				the sales and use tax law. Receipts of the jewelry repairman from watch, clock
				or other jewelry repair are not subject to the tax.
The sales of watches, clocks, watch bands, watch chains, and
				other items of jewelry or property of like nature constitutes sales of tangible
				personal property and as such bear the tax. The repairman making sales of such
				property is required to hold a retail license and to remit directly to the
				department the tax on such sales.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-306.4 - Shoe Repairmen

Current through Register Vol. 48, No. 6, June 28, 2024
The shoe repairman is deemed to be engaged primarily in
				rendering services when he repairs property belonging to others. He is the
				purchaser for use or consumption of tangible property used by him in rendering
				such services. Consequently, the sale to the shoe repairman of articles of
				machinery and equipment and such supplies as sole leather, rubber heels,
				thread, nails and other findings for use in connection with rendering such
				services are sales at retail within the meaning of the sales and use tax
				law.
The sale of shoe laces, second hand shoes, package products and
				other like property constitutes sales of tangible personal property and as such
				bear the tax. The repairman making sales of such property is required to hold a
				retail license and to remit directly to the department the tax on such
				sales.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-307 - Hotels, Motels, and Similar Facilities

Current through Register Vol. 48, No. 6, June 28, 2024
Code Section
				12-36-920
				imposes a sales tax upon accommodations and "additional guest charges." The
				term "additional guest charge" means an amount which is added to the guest's
				room charge for a specific amenity or service for the guest.
Therefore, charges for rooms, lodgings and accommodations are
				taxed at 7%, while other charges for other services provided at the hotel, when
				over and above the services customarily provided with the room, are taxed at 6%
				as an "additional guest charge." However, if an "additional guest charge" would
				be taxed under other provisions of the sales and use tax law (Chapter 36 of
				Title 12), then such charges are not taxed as an "additional guest
				charge."
It should therefore be noted that the determination as to what
				services, if any, are over and above the services customarily provided with the
				room must be based on all of the facts and circumstances.
The burden of proof that a charge is an additional guest
				charge, and not part of the price for the room, rests with the taxpayer.
				Failure to prove that a particular charge is for a service that is over and
				above the services customarily provided with the room will subject the charge
				to the 7% tax rate.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-307.1 - Examples of the Application of Tax to Various Charges Imposed by Hotels, Motels, and Other Facilities

Current through Register Vol. 48, No. 6, June 28, 2024
The following questions and answers are intended to provide
				guidance with respect to the provisions of Code Section
				12-36-920.
Telephone Charges
1.Q. If a hotel charges $100.00 for a room,
			 and that price includes the room and use of the phone for local calls, what tax
			 rate applies to the $100.00?
A. The $100.00
			 charge would be subject to a tax rate of 7%. The use of the phone is a part of
			 the services offered and provided with the room for the
			 $100.00.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-307.2 - Purchases by Hotels, Motels and Other Facilities

Current through Register Vol. 48, No. 6, June 28, 2024
Hotels, lodging houses, apartment houses, tourist camps and the
				like are subject to the sales or use tax, whichever may apply at the time of
				purchase for use or consumption of beds, bedding, carpets, shades, curtains,
				linens, uniforms, supplies, fuel for heating and cooking, air conditioning
				equipment, etc.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-307.4 - Rentals in Excess of Ninety Days Not Subject to the Tax-Airlines, Bus Companies, Etc

Current through Register Vol. 48, No. 6, June 28, 2024
A business, usually an airline, bus company or railroad, will
				reserve a certain number of rooms in a hotel for use by its personnel. Usually
				the hotel is guaranteed a certain minimum occupancy. The hotel is paid for the
				number of rooms that are occupied and would not necessarily furnish the same
				rooms each time. Such proceeds derived from the rentals of the accommodations
				supplied would be subject to the sales tax.
A business rents from a hotel certain specific rooms on a
				continuing basis. These rooms are occupied by authorized personnel of the
				corporation, on a daily basis. The hotel is paid for the specific number of
				rooms that are rented, whether they are used or not.
Transactions of this nature would not be subject to the tax if
				the contract remains in force for a time in excess of 90 continuous
				days.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-307.5 - Certain Exchanges of Accommodations Exempt from the Tax

Current through Register Vol. 48, No. 6, June 28, 2024
Code Section
				12-36-2120(31)
				 exempts from the sales tax on accommodations
				the gross proceeds accruing or proceeding from "vacation time sharing plans,
				vacation multiple ownership interests, and exchanges of interests in vacation
				time sharing plans and vacation multiple ownership interests as provided by
				Chapter 32 of Title 27, and any other exchange of accommodations in which the
				accommodations to be exchanged are the primary
				consideration."
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-307.6 - Accommodations Furnished to the Federal Government or Federal Government Employees

Current through Register Vol. 48, No. 6, June 28, 2024
Charges for hotel and motel accommodations to a federal
				employee on official government business are exempt from sales tax pursuant to
				Code Section
				12-36-2120
				if the accommodations are purchased directly by the federal government.
Therefore, the 7% sales tax on accommodations in not applicable
				when:
1. The federal government is
			 billed directly by the retailer;
2.
			 The federal employee pays by government check; or,
3. The federal employee pays by government
			 credit card and the federal government is billed directly by the credit card
			 company.
Charges for hotel and motel accommodations to a federal
				employee on official government business are subject to the sales tax if the
				accommodations are purchased by the federal employee, even if the employee is
				reimbursed for the charges. This includes transactions in which:
1. The federal employee pays by personal
			 check; or,
2. The federal employee
			 pays by credit card, is billed directly by the credit card company, and is
			 reimbursed by the federal government.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-307.7 - The Application of Tax to Hurricane Rental Insurance Charges Imposed by Hotels, Motels, and Other Facilities

Current through Register Vol. 48, No. 6, June 28, 2024
An optional charge for hurricane rental insurance is not
				subject to either the 7% sales tax on accommodations under Code Section
				12-36-920(A)
				or the 6% sales tax as an "additional guest charge" under Code Section
				12-36-920(B).
				However, if the charge for hurricane rental insurance is mandatory, then the
				charge is subject to the 7% sales tax as a part of the charge for furnishing
				the sleeping accommodations.
Note: If a mandatory evacuation order or hurricane causes the
				complete cancellation of a person's vacation because law enforcement will not
				allow anyone to enter the area during the entire time originally reserved for
				the vacation, or a hurricane destroys the rental unit and the vacationer cannot
				take occupancy of the unit or any replacement unit during the entire time
				originally reserved for the vacation, then the sleeping accommodations were not
				"furnished" and the charges for the sleeping accommodations are not subject to
				the tax. In addition, charges for the optional or mandatory hurricane rental
				insurance are not subject to the tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308 - Professional, Personal, and Other Services

Current through Register Vol. 48, No. 6, June 28, 2024
The receipts from services, when the services are the true
				object of the transaction, are not subject to the sales and use tax, unless the
				sales and use tax is specifically imposed by statute on such services (i.e.
				accommodation services, communication services). The following subsections of
				this regulation will discuss various types of services. It should also be noted
				that several businesses, in addition to selling nontaxable services, also sell
				tangible personal property and should be licensed to report the tax.
This list is not all-inclusive as to services offered in South
				Carolina, as to services offered by a particular profession, or as to sales
				made by a particular profession.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.1 - Professional Services

Current through Register Vol. 48, No. 6, June 28, 2024
Receipts from the performance of professional services are not
				subject to the sales tax.
The property used incidental to the performance of such
				services by licensed medical doctors, dentists, doctors of veterinary medicine,
				oculists, optometrists, lawyers, accountants, civil engineers, and other
				licensed professional men is subject to tax on its sale to such persons.
Note however, that a doctor, etc., may in addition to rendering
				a service, also be in the business of making sales of tangible personal
				property. For instance, a doctor may sell medicines.
In those cases where professional men are regularly engaged in
				the business of selling tangible personal property at retail, they must obtain
				a retail license and remit the taxes due on such sales.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.2 - Dentists

Current through Register Vol. 48, No. 6, June 28, 2024
Dentists use and consume equipment, supplies, and medicines in
				rendering professional service, which equipment, supplies and medicines, etc.,
				are taxable at the time of its purchase by the dentists. Note: Sales of dental
				prosthetic devices to dentists are exempt from the tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.3 - Doctors

Current through Register Vol. 48, No. 6, June 28, 2024
Doctors are the consumers of the supplies, medicines, office
				furniture and fixtures and special tools and equipment they use in the practice
				of their profession. Sales of such supplies and equipment to doctors are retail
				sales and subject to the sales tax.
It is only when a doctor has a stock of drugs from which he
				makes numerous and substantial retail sales that he is required to have a
				retail license and to remit sales tax directly to the
				department.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.5 - Veterinarians

Current through Register Vol. 48, No. 6, June 28, 2024
Veterinarians are deemed to be the users or consumers of the
				property they purchase, whether used in the rendering of professional services
				or sold outright as part of the veterinarian practice and not furnished as a
				part of professional services rendered.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.6 - Architects

Current through Register Vol. 48, No. 6, June 28, 2024
Architects are not considered to be engaged in the business of
				selling tangible personal property when they render professional services in
				the forming of original plans, designs and specifications. Also considered to
				be proceeds from the rendition of professional services are charges for the
				sale of these original design concepts which have been changed as a result of
				elevation and/or other architectural modifications to a customer's specific
				requirements.
Sales by architects of all reproductions of such plans, designs
				or specifications, unaltered or unmodified in any way, are deemed to be subject
				to the sales or use tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.7 - Ophthalmologists, Oculists and Optometrists

Current through Register Vol. 48, No. 6, June 28, 2024
Ophthalmologists, oculists and optometrists are engaged
				primarily in rendering professional services and when they furnish, replace, or
				repair eye glasses, lenses or other such ophthalmic materials for their
				patients in connection with their services, the gross receipts from such
				services are not taxable, but they must pay the tax as consumers to their
				suppliers on all materials purchased by them for use in the performance of such
				service.
The optician is the maker and seller of eyeglasses. He does not
				examine eyes, but merely fills prescriptions supplied by the ophthalmologist,
				oculist or optometrist and must charge the tax on all sales by him to users or
				consumers. The optician is required to obtain a retail license and collect and
				remit the tax on the gross proceeds of such sales.
All persons or companies, whether opticians, optometrists, or
				otherwise, making sales of such property as sun glasses, barometers,
				telescopes, binoculars, opera glasses, etc., are required to have a retail
				license and collect the sales tax upon the sales of such items of merchandise
				to the consumer or user thereof.
Likewise, ophthalmologists, oculists and optometrists who are
				also opticians must pay a tax based on the reasonable and fair market value of
				all tangible personal property withdrawn for use by them in filling their own
				prescriptions.
The term "reasonable and fair market value" is held to mean the
				retail sales price at which the property is offered for sale to the public in
				the absence of affirmative proof of the contrary. In no event can it be less
				than the cost of materials used, to include fabrication and service labor, and
				all other expenses which are a part of preparing the property for the patient,
				except that it shall not include charges for professional services in
				connection with examining the patient.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.8 - Hospitals, Infirmaries, Sanitariums, Nursing Homes and like Institutions

Current through Register Vol. 48, No. 6, June 28, 2024
Hospitals, infirmaries, sanitariums, nursing homes and like
				institutions are engaged primarily in the business of rendering services. They
				are not liable for the sales tax with respect to their gross proceeds or
				receipts from meals, bandages, dressings, drugs, x-ray photographs and other
				tangible personal property where such property is used in the rendering of the
				primary medical service to patients. This is true irrespective of whether or
				not such tangible items are billed separately to their patients. Hospitals,
				infirmaries, sanitariums, nursing homes and like institutions are deemed to be
				the users or consumers of such tangible personal property and the instate
				sellers of these items are required to report and remit the tax due on the sale
				of such property to the hospitals, infirmaries, sanitariums, nursing homes, and
				like institutions or in the case of out-of-state purchases, use tax shall be
				reported and remitted by the purchaser.
Where meals and beverages are furnished by hospitals,
				infirmaries, sanitariums, nursing homes and like institutions to the patient as
				a part of their primary medical service, with or without a separate charge
				being made, the hospitals, infirmaries, sanitariums, nursing homes and like
				institutions are deemed to be the users or consumers of the prepared meal if
				same is purchased or acquired or the users or consumers of the unprepared food
				products if the hospitals, infirmaries, sanitariums, nursing homes and like
				institutions purchase such products and prepare the meal.
Sales of meals, foodstuffs or beverages by hospitals,
				infirmaries, sanitariums, nursing homes or like institutions to members of the
				staff, nurses, attendants, employees, visitors or patients, other than those
				meals furnished as a part of the primary medical service rendered, are sales at
				retail and such institution is required to obtain a retail license for each
				location and report and remit the sales tax on the gross proceeds of such
				sales, to include sales for cash, credit, payroll deduction and sales at
				special event functions. This includes sales made in institutions, cafeterias,
				snack bars, canteens and commissaries.
Where drugs, prosthetic devices and other supplies are
				furnished to their patients as a part of the medical service rendered, such
				hospitals, infirmaries, sanitariums, nursing homes and like institutions are
				deemed to be users or consumers of such drugs, prosthetic devices and other
				supplies.
Gases such as oxygen, etc., sold to hospitals, medical doctors,
				dentists, and others for professional use are subject to the sales or use tax,
				whichever may apply.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.9 - Advertising Agencies

Current through Register Vol. 48, No. 6, June 28, 2024
Advertising agencies are engaged primarily in the business of
				selling services. These rely on expertise in advertising strategy, in media
				buying, in graphic arts production and in other specialized fields to secure
				and retain clients.
These companies purchase and/or produce finished advertising
				materials such as radio and television spots and newspaper, magazine and
				billboard ads, and contract with local and network radio and television
				stations, newspaper and magazine publishers, outdoor advertising companies,
				transit advertising companies (bus, taxi and airline) and other media for time
				or space to air or display these programs.
In the development and execution of a complete advertising
				campaign, advertising agencies may also share responsibilities with clients in
				the development of products or services to include, as an example, creation of
				a trademark, determination of a price, selection or creation of channels of
				distribution of the products and/or dealership and appraisal of
				competition.
Receipts of advertising agencies from the furnishing of these
				professional services are not subject to the sales or use tax. The tax is due,
				however, on all tangible personal property purchased by these agencies for use
				in the performance of such services irrespective of whether such property is
				acquired in the name and for the account of the advertising agencies or their
				respective principals.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.10 - Bookbinders and Paper Cutters

Current through Register Vol. 48, No. 6, June 28, 2024
Persons engaged in the business of binding books, magazines or
				other printed matter belonging to another, render nontaxable services. Sales of
				equipment, materials and suppliers to bookbinders for use in performing such
				services are taxable.
If a bookbinder binds his own printed matter and sells the
				finished products to users or consumers, or makes and sells at retail
				loose-leaf binders or other articles, he must remit the tax on the entire
				receipts from such sales.
A person engaging in the business of paper-cutting, folding,
				gathering, padding or punching circulars, office forms or other printed matter
				belonging to others, renders nontaxable services. Sales of tangible personal
				property to such persons for use or consumption in the performance of these
				services are taxable.
Materials used by bookbinders in repairing textbooks are
				subject to the tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.11 - Jewelry Repairmen

Current through Register Vol. 48, No. 6, June 28, 2024
The jewelry repairmen is deemed to be engaged primarily in
				rendering services when he repairs property belonging to others. He is the
				purchaser for use or consumption of tangible personal property used by him in
				rendering such services. Consequently, the sales by the supply house to the
				jewelry repairman of articles of machinery and equipment and of such supplies
				as springs, crystals, jewel staffs, gold, silver solder and other materials
				used incident to the repair operation are sales at retail within the meaning of
				the law. Receipts of the jewelry repairman from watch, clock or other jewelry
				repair are not subject to the tax.
The sales of watches, clocks, watch bands, watch chains, and
				other items of jewelry or property of like nature constitutes sales of tangible
				personal property and as such bear the tax. The repairman making sales of such
				property is required to hold a retail license and to remit directly to the
				department the sales tax on such sales.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.12 - Shoe Repairmen

Current through Register Vol. 48, No. 6, June 28, 2024
The shoe repairman is deemed to be engaged primarily in
				rendering services when he repairs property belonging to others. He is the
				purchaser for use or consumption of tangible property used by him in rendering
				such services. Consequently, the sale to the shoe repairman of articles of
				machinery and equipment and such supplies as sole leather, rubber heels,
				thread, nails and other findings for use in connection with rendering such
				services are sales at retail within the meaning of the law.
The sale of shoe laces, second-hand shoes, package products and
				other like property constitutes sales of tangible personal property and as such
				bear the tax. The repairman making sales of such property is required to hold a
				retail license and to remit directly to the department the sales tax on such
				sales.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.13 - Barber and Beauty Shops

Current through Register Vol. 48, No. 6, June 28, 2024
Barber and beauty shop operators primarily render personal
				services. They are the purchasers for use or consumption of such tangible
				personal property as is used or consumed incidentally in the rendering of such
				personal service.
Barber and beauty shops are not, however, relieved from
				collecting and reporting the tax on sales of tangible personal property, for
				use or consumption, such as package cosmetics, hair tonics, lotions, and like
				articles, when sold apart from the rendering of personal services to the
				purchasers thereof.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.14 - Taxidermists

Current through Register Vol. 48, No. 6, June 28, 2024
Persons practicing the art of taxidermy are deemed to be
				performing a service the receipts from which are not subject to the sales or
				use tax. A tax is due, however, on all purchases of tangible personal property
				for use in the performance of such services.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.15 - Automobile Painters

Current through Register Vol. 48, No. 6, June 28, 2024
The painting of automobiles is a service by the painter.
				Receipts from such painting are not taxable. The paint, supplies, etc., used or
				consumed by the painter are taxable when sold to him.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-308.16 - Painters

Current through Register Vol. 48, No. 6, June 28, 2024
Persons doing any kind of painting where the only tangible
				personal property supplied by them is the paint which they apply, are primarily
				rendering a service and not making retail sales. The receipts from such
				painting are not subject to the sales tax. All of the paint, tools, brushes,
				equipment, and supplies purchased by painters are subject to the sales tax or
				use tax, whichever applies, at the time of sale to the painter.
Note, however, that where painters sell painted signs,
				furniture, or articles which they have manufactured or purchased for painting
				for resale purposes, such painters are selling such manufactured or processed
				articles, which sales are subject to the sales tax. The paint and other
				materials used as a component part of articles to be sold are purchased tax
				free at wholesale.
Where painters are both consuming paints, etc., in rendering
				services and consuming from the same stock the same kind of property in
				producing property for sale, and where the use in production is continuous and
				a substantial part of the total business, and where suitable records are kept
				revealing costs of all materials used in contract painting, and costs of
				materials used in producing for sale, the painter using the materials for both
				purposes will be allowed to purchase all of the dual purpose materials at
				wholesale, tax-free, and pay sales tax on the basis of gross receipts from
				property sold at retail, plus the total cost of all materials used, consumed,
				or furnished by him in his contract painting business.
Where the painter is in such a dual business and his records
				are not kept to reveal his sales and the cost of property used in contract
				painting, he shall be required to pay sales or use tax on all his purchases and
				in addition will be required to report and pay sales tax on all of his sales of
				property at retail.
Such consumable supplies as brushes, thinners, paint remover,
				tools, sandpaper, etc., are, in any event, taxable when purchased by the
				painter.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-309 - Retailers

Current through Register Vol. 48, No. 6, June 28, 2024
The following addresses the application of the sales and use
				tax to the transactions of some retailers. The list of retailers is not all
				inclusive and the types of transactions discussed for each retailer are not all
				inclusive. In addition to selling tangible personal property, some of these
				retailers may also provide services, some of which are sold in conjunction with
				tangible personal property and other which are not sold in conjunction with
				tangible personal property.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-309.1 - Florists

Current through Register Vol. 48, No. 6, June 28, 2024
Where florists sell through telegraphic delivery association
				the following rules will apply:
1. On
			 all orders taken by a South Carolina florist and telegraphed to a second
			 florist in South Carolina for delivery in this state, the sending florist will
			 be held liable for the sales tax measured by his receipts from the total
			 amounts collected from the customer.
2. In cases where a South Carolina florist
			 receives an order pursuant to which he gives telegraphic instructions to a
			 second florist located outside South Carolina for delivery of flowers to a
			 point outside South Carolina, tax will likewise be owing with respect to the
			 total receipts of the sending florist from the customer who placed the
			 order.
3. In cases where a South
			 Carolina florist receives telegraphic instructions from other florists located
			 either within or outside of South Carolina for the delivery of flowers, the
			 receiving florist will not be held liable for tax with respect to any receipts
			 which he may realize from the transaction. In this instance, if the order
			 originated in South Carolina, the tax will be payable by the South Carolina
			 florist who first received the order and gave the telegraphic instructions to
			 the second florist.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-309.2 - Photographers, Photo Finishers, and Photo Copiers

Current through Register Vol. 48, No. 6, June 28, 2024
Photographers operating photographic studios for the purpose of
				taking photographs and portraits are primarily engaged in the business of
				selling tangible personal property to their customers and such sales are
				taxable.
In cases where individuals deliver pictures to photographers or
				photographic studios for tinting or coloring, the receipts from such tinting or
				coloring would not be subject to tax, since such a charge would be the result
				of service rendered.
Where individuals deliver to what are commonly known as photo
				finishers, films for developing by the latter, the charge made by photo
				finishers for actual developing of the films is compensation for a service and
				does not represent receipts from the sale of tangible personal property. If,
				however, the photo finisher supplies or sells to his customer, for whom he may
				be developing the film, printed pictures, the charge for such prints or
				pictures would constitute a sale at retail, which would be taxable. In such
				cases, if the photo finisher does not segregate the charge for developing of
				the films from the charge for prints or pictures, the total amount of the
				charge to the customer would be taxable. Photostatic copies produced and sold
				by a photostat producer to purchasers for use, and not for purpose of resale,
				constitute sales of tangible personal property at retail and are
				taxable.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-309.3 - Printers

Current through Register Vol. 48, No. 6, June 28, 2024
Printers are engaged in the business of producing tangible
				personal property and their sales of printed matter such as catalogues, books,
				letterheads, bills, envelopes, folders, advertising circulars, and the like, to
				purchasers who use or consume these articles are sales at retail. A printer may
				not deduct from the selling price of such tangible personal property charges
				for the labor or service of performing the printing even though such labor or
				service charges may be billed to the customer separately from the charge for
				the stock. Such labor or service is embodied in and becomes a part of the
				tangible personal property sold. Where printers purchase from the United States
				Post Office, cards and envelopes stamped for postage, and imprint thereon
				various legends for customers, the printers must pay the tax measured by their
				gross proceeds of the sale of the printed cards or envelopes to their
				customers. Such cards and envelopes constitute tangible personal property and
				if they are not resold by such customers, the sales by the printers are at
				retail. Such printers are entitled to deduct the amount of the postage from the
				selling price.
No tax arises from the service of imprinting or from the
				service of typesetting performed by the printer for another printer, where
				title to the metal does not pass to the customer.
Gross receipts accruing from the sales of printed matter of all
				kinds are subject to the tax, except as otherwise specifically provided.
Sales of materials to printers are at wholesale, tax-free, when
				such materials become a component of the printed matter produced for sale.
				Where the printer qualifies as a manufacturer or processor he is entitled to
				purchase free of the tax the machines used in printing. Supplies, materials,
				and equipment not becoming a component of the product to be sold or not
				constituting a machine used in manufacturing are subject to the sales or use
				tax, whichever may apply.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-309.4 - Artists

Current through Register Vol. 48, No. 6, June 28, 2024
Artists engaged in the business of designing, sketching,
				engraving, drawing or painting upon paper, canvas, wood or other materials and
				selling such designs, sketches, engraving, drawings or paintings to purchasers
				for use or consumption and not for resale, are in the business of selling
				tangible personal property at retail and are required to pay the tax upon the
				total amount of the receipts from such sales.
The tax is payable on the total selling price of the finished
				product and no division of the selling price may be made so that the tax would
				be payable only on the materials consumed. A completed painting is tangible
				personal property as is, for example, a valuable vase. In the same category is
				a completed design sketch, engraving or drawing made or designed by
				artists.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-309.5 - Sellers of Custom-made Items

Current through Register Vol. 48, No. 6, June 28, 2024
Where persons contract to manufacture, compound, process, or
				fabricate their materials into articles of tangible personal property according
				to the special order of their customers, the total receipts from the sales of
				such articles are subject to the sales or use tax, whichever may apply. The
				seller may not deduct any of his costs, nor can he deduct any of his charges
				for labor or services, which are an item of the production or fabrication cost
				of the articles, to arrive at the taxable amount. Articles commonly made to
				order are portieres, curtains, draperies, tents, awnings, clothing, convertible
				tops, seat covers, and slip covers.
Persons making sales of made-to-order and custom-made articles
				purchase the materials which become a component or ingredient of their products
				at wholesale, tax-free. The equipment, tools, and supplies used or consumed in
				the production of such articles, and not becoming a part thereof, are subject
				to the tax.