South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-337.4 - Examples

Current through Register Vol. 48, No. 6, June 28, 2024
The following examples are provided to assist in understanding
				the above provisions of this regulation:
(a) Sales at retail of food delivered to
			 offices and businesses are subject to tax at the full state rate.
(b) Sales at retail of food delivered to day
			 care centers and similar facilities are subject to tax at the full state
			 rate.
(c) Sales at retail of
			 bottled water delivered to an individual's home are exempt from the state sales
			 and use tax under Code Section
			 12-36-2120(75).
			 However, the lease of a water cooler unit to a residential customer is subject
			 to the full state rate.
Sales at retail of bottled water delivered to a commercial
				enterprise are subject to the tax at the full state rate. The lease of a water
				cooler unit to a commercial enterprise is also subject to the full state
				rate.
(d) Sales at retail
			 of ground coffee, creamer, sugar, tea bags and other "coffee service" products
			 delivered to a commercial enterprise are subject to the tax at the full state
			 rate.
(e) Sales at retail of
			 drinks, coffee supplies, and snacks by an office supply store are exempt from
			 the state sales and use tax under Code Section
			 12-36-2120(75),
			 unless shipped or delivered to a location other than a private residence.
			 Shipments or deliveries to a location other than a private residence are
			 subject to the full state rate.
(f)
			 Sales at retail by a coffee shop of packaged cold sandwiches, salads, and
			 containers of cut fruit, cookies, muffins, donuts, slices of nut bread,
			 cupcakes, brownies, whole fruit, or similar food products sold individually are
			 subject to the tax at the full state rate.
However, sales at retail of these same food products by the
				loaf or tray are subject exempt from the state sales and use tax under Code
				Section
				12-36-2120(75)
				 unless such loaf or tray is sold for a party
				or gathering held at or near the coffee shop or is delivered to a location
				other than a private residence. Sales at retail of these products by the loaf
				or tray for a party or gathering held at or near the coffee shop or that are
				delivered a location other than a private residence are subject to the tax at
				the full state rate.
(g)
			 Sales at retail at a location that contains both a restaurant and a convenience
			 or similar store under one roof are taxed at the full state rate for sales from
			 the restaurant portion of the business and are exempt from the state sales and
			 use tax under Code Section
			 12-36-2120(75)
			  for sales from the convenience or similar
			 store portion of the business, unless an exception discussed previously in this
			 regulation applies. For more detailed information, see the above sections of
			 this regulation concerning restaurants and convenience or similar
			 stores.
(h) Sales at retail of
			 loaves of bread baked in and sold at a bakery in a grocery store are exempt
			 from the state sales and use tax under Code Section
			 12-36-2120(75),
			 provided the loaf of bread sold is not "hot food."