reglab/statecodes huggingface dataset:
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-318.3 - Lay-away Sales

Current through Register Vol. 48, No. 6, June 28, 2024
Amounts received in payment of the sales price of property held
				by the seller until the total amount of the sales price is paid to him are
				taxable in the month during which such amounts are received by the seller. In
				the event of the failure of the buyer to complete is payments, no refund of
				taxes paid on the amounts received by the seller will be made except where the
				seller refunds all amounts paid to him by the purchaser.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-318.4 - Withdrawals for Use-Renter

Current through Register Vol. 48, No. 6, June 28, 2024
Where a person customarily rents tangible personal property and
				customarily withdraws the same for his own use, storage or consumption, a tax
				is due by such person on each withdrawal for use, the tax to be measured by the
				amount he would customarily receive as rental had the property been leased or
				rented for a like period of time. In the alternative the tax may be paid on the
				full purchase price of the property and no further liability incurred on
				withdrawals for use. Having once elected either method of reporting on
				withdrawals for use, the taxpayer must so continue unless and until permission
				has been received from the department in writing to make a change. Regardless
				of the method selected for accounting for the tax on withdrawals for use, the
				tax is due on all amounts proceeding or accruing from the rental, lease or sale
				of the property.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-318.5 - Gift Wrapping Charges

Current through Register Vol. 48, No. 6, June 28, 2024
The gross proceeds proceeding or accruing from charges for gift
				wrapping of tangible personal property sold at retail are subject to the sales
				and/or use tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-318.6 - Gratuities

Current through Register Vol. 48, No. 6, June 28, 2024
An amount or percentage, regardless of its designation, added
				to the price of meals pursuant to a requirement of the retailer furnishing such
				meals is a part of the sales price of such meals and must be included in the
				measure of the tax even though all or a part thereof may be paid by the
				retailer to his employees. Conversely, when a customer voluntarily provides a
				tip for an employee of a retailer, such a tip is not subject to the sales tax
				whether given directly to the employee in cash or added by the customer to his
				bill and charged by the retailer to the customer's account; provided, however,
				that in the latter instance the full amount of such tip is turned over to the
				employee by the retailer.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-318.8 - Returned Merchandise and Restocking Fees (Effective October 1, 2008)

Current through Register Vol. 48, No. 6, June 28, 2024
The sales tax is imposed upon a retailer's "gross proceeds of
				sales" which is defined at Code Section
				12-36-90.
				Code Section
				12-36-90(2)(b)
				 specifically states that "gross proceeds of
				sales" does not include "the sales price of property returned by customers when
				the full sales price is refunded in cash or by credit."
The use tax is based upon the "sales price" of tangible
				personal property and the term "sales price" is defined at Code Section
				12-36-130.
				Code Section
				12-36-130(2)(b)
				 specifically states that "sales price" does
				not include "an amount charged for property, which is returned by the
				purchaser, and the full amount is refunded in cash or by credit."
Therefore, the price ("gross proceeds" or "sales price")
				charged for property which is returned to the retailer by the purchaser is not
				subject to the sales tax or the use tax provided the full price is refunded to
				the purchaser in cash or by credit. If a purchaser returns merchandise to the
				retailer and receives a refund or credit that is less than the price originally
				paid because the retailer retains a portion of the price paid as a "restocking"
				or "handling" fee or for any other reason, then the original price is subject
				to the tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-319 - Warehousemen

Current through Register Vol. 48, No. 6, June 28, 2024
Sales To: All property purchased for use in operating places of
				storage are subject to sales or use tax, whichever may apply, including all
				tickets, labels, receipt forms, heating or cooling equipment, fire protection
				equipment, pest control supplies and equipment, compressors, containers, and
				crating materials and any and all other supplies, materials, or equipment
				purchased for a use incidental to the storing or warehousing of property of any
				kind of character.
Note, however, that warehousemen may also be engaged in the
				business of selling, processing, or manufacturing for sale, in which event the
				supplies and equipment used in such activities will be taxable or not in
				accordance with the rules applying to the use of property for such
				purposes.
Sales Made By: Receipts of warehousemen from their services in
				storing, handling, packing, crating, delousing, etc., property for others are
				not subject to the sales tax. Any materials used incidental to the rendering of
				such services are taxable on the sale to the warehousemen.
When, however, warehousemen buy and sell property as a regular
				course of business such sales, if not otherwise exempted, are subject to the
				sales tax, including sales of goods held on consignment and including
				transactions in which the warehouseman acts as a broker selling goods not
				actually owned by him or in his possession at the time he accepts the
				order.
Warehousemen are subject to tax with respect to sales of
				secondhand property forfeited to them in the operation of their warehousing
				business where such sales are numerous and a substantial amount and where the
				selling of such secondhand property is a regular and continuous practice. Where
				such sales of secondhand property are in such number that they might be
				considered casual, isolated or accommodation sales, they are not required to be
				reported in sales tax returns filed with this department.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-320 - Use Tax

Current through Register Vol. 48, No. 6, June 28, 2024
The use tax is imposed on the storage, use, or other
				consumption in this State of tangible personal property purchased at retail for
				storage, use, or other consumption in South Carolina.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-320.1 - Property Purchased and Used Without the State ... Later Used in South Carolina

Current through Register Vol. 48, No. 6, June 28, 2024
Where property purchased in another state and used outside the
				state of South Carolina, is later brought into the state for use, storage or
				consumption in South Carolina, the use tax will apply unless the following
				conditions are conclusively established: (1) That the property when purchased
				was intended for a bona fide use outside the state of South Carolina; (2) That
				the first actual use of the property was outside the state of South Carolina;
				and (3) That the first actual use of the property was substantial and
				constituted the primary use for which the property was purchased.
The responsibility for proof rests upon the purchaser and until
				the above facts are established to the satisfaction of the department, it will
				be presumed that the use of such property in South Carolina is subject to a use
				tax.
(See, however, Section
				12-36-1320
				for a special imposition of the tax on transient construction
				equipment.)
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-320.2 - Vehicles Replaced under Insurance Contracts

Current through Register Vol. 48, No. 6, June 28, 2024
The use tax is due by the insured, measured by the purchase
				price of vehicles acquired out-of-state, whether acquired by the insured or the
				insurer under the terms of an insurance policy to replace destroyed or stolen
				vehicles.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-321 - Ships and Sales of Fuel, Lubricants and Mechanical Supplies to Ship

Current through Register Vol. 48, No. 6, June 28, 2024
Code Section
				12-36-2120
				exempts from the tax "vessels and barges of more than fifty tons burden" and
				"fuel, lubricants, and supplies for use or consumption aboard ships in
				intercoastal trade or foreign commerce." This exemption for supplies does not
				exempt or exclude from the tax the sale of materials and supplies used in
				fulfilling a contract for the painting, repair, or reconditioning of ships and
				other watercraft.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-321.1 - Sales of Fuel, Lubricants and Mechanical Supplies

Current through Register Vol. 48, No. 6, June 28, 2024
Code Section
				12-36-2120
				exempts from payment of sales or use taxes the sale or use of fuels, lubricants
				and supplies for use or consumption aboard ships in intercoastal trade between
				ports of the state of South Carolina and ports in other states of the United
				States or its possessions, or in foreign commerce between ports in the state of
				South Carolina, and ports in foreign countries; provided, however, that nothing
				herein shall be construed to exempt or exclude from the tax herein levied, that
				gross proceeds of the sale or sales of materials and supplies to any person for
				use in fulfilling a contract for the painting, repair or reconditioning of
				vessels, barges, ships and other watercraft.
It will be noted that the exemption does not apply to sales to
				fishing craft, tugs, vessels, or other watercraft not used in trade or commerce
				between South Carolina ports and ports of other states or foreign
				countries.
This exemption has been held to include any waters on the
				seacoast which are without the boundaries of the low water mark and would
				include waters of sea in small harbors and roadstands enclosed by narrow
				headlands and promontories. This ruling has been interpreted not to include the
				inland waterway.
You will note that the proviso contained in the section
				outlined above renders subject to the tax the sale or use of materials and
				supplies to any person for use in fulfilling a contract for the painting,
				repairing, or reconditioning of vessels, etc. Any person under contract for the
				purposes as outlined above must pay to his supplier sales or use tax, whichever
				is applicable, on the purchases of tangible personal property for use in
				fulfilling such a contract unless such person is engaged in a dual type
				business in which case the tax applies on the withdrawal for
				use.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-321.2 - Dry Dock

Current through Register Vol. 48, No. 6, June 28, 2024
A dry dock is subject to the sales or use tax, whichever
				applies. A dry dock is not a "vessel" nor is it a "barge" exempted from the
				sales or use tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-322 - Casual and Isolated Sales

Current through Register Vol. 48, No. 6, June 28, 2024
Casual or isolated sales by persons not engaged in the business
				of selling tangible personal property at retail are not subject to the sales or
				use tax.
For purposes of administering this regulation, the term
				"casual" means occurring, encountered, acting or performed without regularity
				or at random. The term "occasional" and the term "isolated" mean occurring
				alone or once, an incident not likely to recur, sporadic.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-323 - Exemption of the Gross Proceeds of the Sale of Combustible Heating Material or Substances Used for Residential Purposes

Current through Register Vol. 48, No. 6, June 28, 2024
Section
				12-36-2120(33)
				 exempts the gross proceeds of the sale of
				electricity, natural gas, fuel oil, coal or any other such combustible heating
				material or substance used for residential purposes.
For the purposes of the exemption, the term "residential
				purposes" as used in Section
				12-36-2120(33),
				is construed to mean any space or area occupied by one or more individuals with
				the intent that such space or area serves as a residence, house, dwelling or
				abode. Included in the exemption are single family houses, duplexes,
				condominium units, apartments and mobile homes of a permanent type used by a
				person or persons as a place of residence, house, dwelling or abode. All sales
				to such locations would be exempt.
Electricity, natural gas, fuel oil, coal or any other type of
				combustible heating materials centrally metered or delivered to a central
				storage tank (or area) to duplexes, condominium units, apartments or mobile
				homes of a permanent type, and billed as such, would be considered as used for
				residential purposes and exempt.
Excluded from the exemption are hotels, motels, dormitories,
				nursing homes, summer camps, resort lodges and other dwellings of a temporary
				or transient nature. All sales to such locations would be
				taxable.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-324 - Dual Business

Current through Register Vol. 48, No. 6, June 28, 2024
Operators of businesses who are both making 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 and report both retail sales and withdrawals
				for use under the sales tax law.
This ruling applies only to those who actually carry on a
				retail business having a substantial number of retail sales and does not apply
				to contractors, plumbers, repairmen, and others who make isolated or
				accommodation sales and who have not set themselves up as being engaged in
				selling. Where only isolated sales are made, tax should be paid on all of the
				taxable property purchased with no sales tax return being required of the
				seller making such isolated or "accommodation" sales.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-326 - Savings and Loan Associations

Current through Register Vol. 48, No. 6, June 28, 2024
Federal and State savings and loan associations and State
				building and loan associations are liable for the South Carolina use tax on
				purchases of tangible personal property for use, storage or consumption in this
				State. Conversely, licensed retailers are liable for the sales tax on all sales
				to such establishments.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-327 - Leased Departments

Current through Register Vol. 48, No. 6, June 28, 2024
Where a store has leased departments operated by other persons,
				each such person operating a leased department shall make a separate return, if
				he keeps his own books and makes his own collections on accounts.
Where the store leasing such department keeps the books and
				makes collections for the leased department the store may, as agent for the
				lessee, make returns for such leased department and pay the taxes due. Note,
				however, the lessee shall not be relieved of his liability until the amount due
				has been paid. This method of accounting for the tax is authorized only by
				special permission of the Department of Revenue.
Where the store makes returns as agent for leased departments,
				it shall make separate returns for each department leased or shall make a
				consolidated return for both its business and the leased departments using
				"Schedule of Locations" to show a breakdown of gross proceeds of sales and
				other required information relating to its business and relating to each leased
				department. In any case, the lessor must obtain the permission of the
				Department of Revenue to make returns for his lessee.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-329 - Communications Services

Current through Register Vol. 48, No. 6, June 28, 2024
The purpose of this regulation is to provide guidance as to the
				application of the sales and use tax to the wide variety of communications
				services available to individual consumers and to businesses. It also lists
				examples of communication services that are or are not subject to the tax.
				Charges for other communications services not listed in this regulation are
				still subject to the tax if they constitute charges for the ways or means for
				the transmission of the voice or messages and are not otherwise exempted under
				the law.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-329.1 - Ways or Means for Transmission of Voice or Messages

Current through Register Vol. 48, No. 6, June 28, 2024
Communications are subject to sales and use taxes pursuant to
				Code Sections
				12-36-910(B)(3)
				 and
				12-36-1310(B)(3),
				which impose the tax on the "gross proceeds accruing or proceeding from the
				charges for the ways or means for the transmission of the voice or messages,
				including the charges for use of equipment furnished by the seller or supplier
				of the ways or means for the transmission of the voice or messages."
"Charges for the ways or means for the transmission of the
				voice or messages" is defined to include, but is not limited to, charges for
				access to, or use of, a communication system (the manner, method or instruments
				for sending or receiving a signal of the voice or of messages), whether this
				charge is based on a fee per a specific time period or per transmission or any
				other method.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-329.2 - Prepaid Wireless Calling Arrangements

Current through Register Vol. 48, No. 6, June 28, 2024
Code Section
				12-36-910(B)(5)
				 and Code Section
				12-36-1310(B)(5)
				 impose the sales and use tax on the "gross
				proceeds accruing or proceeding from the sale or recharge at retail for prepaid
				wireless calling arrangements."
"Prepaid wireless calling arrangements" means communication
				services that (i) are used exclusively to purchase wireless telecommunications;
				(ii) are purchased in advance; (iii) allow the purchaser to originate telephone
				calls by using an access number, authorization code, or other means entered
				manually or electronically; and (iv) are sold in units or dollars which decline
				with use in a known amount.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-329.3 - 900/976 Telephone Services

Current through Register Vol. 48, No. 6, June 28, 2024
Communications are subject to sales and use taxes pursuant to
				Code Section
				12-36-2645,
				which imposes the sales and use tax on the "gross proceeds accruing or
				proceeding from the business of providing 900/976 telephone service." However,
				this code section imposes the sales and use tax on such communications services
				at a higher state rate than the general state sales and use tax
				rate.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-329.4 - Examples of Taxable Communications Services

Current through Register Vol. 48, No. 6, June 28, 2024
The following are examples of communication services that are
				subject to the sales and use tax (unless otherwise listed as non-taxable in
				117-329.5 or otherwise exempt or excluded under the law):
(a) Telephone services, including telephone
			 services provided via the traditional circuit-committed protocols of the public
			 switched telephone network ("PSTN"), a wireless transmission system, a voice
			 over Internet protocol ("VoIP"), or any of other method
(b) Teleconferencing Services
(c) Paging Services
(d) Answering Services
(e) Cable Television Services
(f) Satellite Programming Services and Other
			 Programming Transmission Services, including, but is not limited to, emergency
			 communication services and television, radio, music or other programming
			 services
(g) Fax Transmission
			 Services
(h) Voice Mail Messaging
			 Services
(i) E-Mail
			 Services
(j) Electronic Filing of
			 Tax Returns when the return is electronically filed by a person who did not
			 prepare the tax return
(k) Database
			 Access Transmission Services or On-Line Information Services, including, but
			 not limited to, legal research services, credit reporting/research services,
			 and charges to access an individual website (including Application Service
			 Providers)
(l) Prepaid Wireless
			 Calling Arrangements (sale or recharge at retail) as defined in Code Section
			 12-36-910(B)(5)
(m) 900/976 Telephone
			 Service
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-329.5 - Examples of Non-Taxable Communications Services

Current through Register Vol. 48, No. 6, June 28, 2024
The following are examples of communication services are not
				subject to the sales and use tax:
(a)
			 Telephone services specifically exempted under Code Section
			 12-36-2120(11),
			 such as toll charges between telephone exchanges and carrier access charges and
			 customers access line charges established by the Federal Communications
			 Commission or the South Carolina Public Service Commission
(b) Telegraph Messages exempt under Code
			 Section
			 12-36-2120(11)
(c) Communication Services
			 involving Automatic Teller Machines exempt under Code Section
			 12-36-2120(11)
(d) Data Processing Services as
			 defined under Code Section
			 12-36-910(C)
(e) Computer Database Information
			 Services provided by a cooperative service when the database information has
			 been assembled by and for the exclusive use of the members of the cooperative
			 services excluded from the tax under Code Section
			 12-36-60
(f) Electronic Filing of Tax
			 Returns when the return is electronically filed by a person who prepared the
			 tax return
(g) Other charges
			 specifically exempt from the tax under State law or federal law
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-330 - Automatic Data Processing

Current through Register Vol. 48, No. 6, June 28, 2024
Automatic Data Processing Equipment--Hardware
Receipts from the sale or lease of automatic data processing
				equipment are subject to the sales or use tax. Also includible in the tax base
				are charges for the sale or lease of assembler, compiler, utility and other
				prewritten programs furnished with such equipment.
Automatic Data Processing Programs--Software
A computer program is the complete sequence of automatic data
				processing instructions necessary to enable automatic data processing equipment
				to function in resolving a particular problem. These instructions, commonly
				referred to as software, may be recorded on or in paper or magnetic tape,
				cards, disc or drum or may consist of written procedures such as program
				instructions listed on coding sheets. Programs are, in essence, the parts,
				attachments or instructions necessary to enable personnel to produce the
				results desired from the automatic data processing system.
Such programs may be prewritten (canned) or custom designed for
				a particular installation.
Prewritten Programs
The tax applies to total charges for coding, punching or
				otherwise reproducing prewritten programs including charges for the tapes or
				other properties when furnished by the seller or reproducer.
The temporary transfer of possession of a program for a
				consideration for the purpose of direct use by the customer or to be reproduced
				by the customer on or into tapes or other properties is a lease of tangible
				personal property subject to the tax on the total amount paid even though the
				consideration may be labeled a license fee or royalty payment; and even though
				royalty payments or payments for a license to use may be paid long after the
				original programs are returned to the seller.
Custom Programs
Custom programs are programs prepared to the special order of a
				customer, the gross proceeds therefrom being subject to the tax. Also
				considered to be custom programs are sales of programs developed through
				modification of existing prewritten programs to meet a customer's specific
				needs. Charges to modify and adapt these programs to a customer's equipment
				(including testing) or translating a program to a language compatible with a
				customer's equipment are services that are a part of the sale price of tangible
				personal property and likewise subject to the tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-332 - Medicines, Prosthetic Devices and Hearing Aids

Current through Register Vol. 48, No. 6, June 28, 2024
Code Section
				12-36-2120(28)
				 exempts from the sales and use taxes:
(a) medicines and prosthetic devices sold by
			 prescription, prescription medicines and therapeutic radiopharmaceuticals used
			 in the treatment of cancer, lymphoma, leukemia, or related diseases, including
			 prescription medicines used to relieve the effects of any such treatment, and
			 free samples of prescription medicine distributed by its manufacturer and any
			 use of these free samples;
(b)
			 hypodermic needles, insulin, alcohol swabs, blood sugar testing strips, monolet
			 lancets, dextrometer supplies, blood glucose meters, and other similar diabetic
			 supplies sold to diabetics under the authorization and direction of a
			 physician;
(c) medicine donated by
			 its manufacturer to a public institution of higher education for research or
			 for the treatment of indigent patients; and
(d) dental prosthetic devices.
To assist in the administration of this exemption, the
				Department has adopted definitions for the terms "medicine" and "prosthetic
				devices" as follows:
"Medicine"--a substance or preparation used in treating
				disease.
"Prosthetic Device"--an artificial device to replace a missing
				part of the body.
The sale of prescription lenses that replace a missing part of
				the eye are exempted from the tax, as for example eyeglasses prescribed for a
				person whose natural lenses have been surgically removed.
Eyeglasses, contact lens, hearing aids and orthopedic
				appliances, such as braces, wheelchairs and orthopedic custom-made shoes, do
				not come within the exemption at Code Section
				12-36-2120(28).
				However, sales of hearing aids are exempt pursuant to Code Section
				12-36-2120(38).
Hypodermic needles, insulin, alcohol swabs, blood sugar testing
				strips, monolet lancets, dextrometer supplies, blood glucose meters, and other
				similar diabetic supplies sold to diabetics are only exempt if sold pursuant to
				the written authorization and direction of a physician.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-333 - Donors and Goods Given Away for Advertising Purposes

Current through Register Vol. 48, No. 6, June 28, 2024
Donors of tangible personal property are regarded as consumers
				thereof, and the tax applies to the gross proceeds from the sale of the
				property to them. Gross proceeds from the sale of goods which are to be given
				away for advertising purposes are taxable.
Purchasers of property to be awarded as prizes, the winning of
				which depends upon chance or skill, are regarded as the consumers thereof, and
				the tax applies to the gross proceeds from the sale of such property to them.
				The operator of a game of skill, or a game of chance, is regarded as the
				consumer of the property used in connection with such operations, and the tax
				applies to the gross proceeds from sales of tangible personal property to the
				operator.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-334 - Interstate Commerce

Current through Register Vol. 48, No. 6, June 28, 2024
The purpose of this regulation is to determine which tax
				applies, the sales tax or the use tax, when tangible personal property is
				shipped into, or otherwise brought into, South Carolina and to address the
				application of the tax when goods are shipped from this State.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-334.1 - Goods coming into this State - Sales Tax

Current through Register Vol. 48, No. 6, June 28, 2024
(A) When tangible personal property is
			 purchased for use or consumption in this State and (1) the seller is engaged or
			 continuing within this State in the business of selling tangible personal
			 property at retail and (2) delivery is made in this State, such sale is subject
			 to the sales tax if the order for the future delivery of tangible personal
			 property is sent by the purchaser to, or the subsequent delivery of the
			 property is made by, any local branch, office, outlet or other place of
			 business of the retailer in this State, or agent or representative operating
			 out of or having any connection with, such local branch, office, outlet or
			 other place of business. The term "other place of business" as used herein
			 includes, but is not limited to, the homes of district managers,
			 representatives, and other resident employees, who perform services in relation
			 to the seller's functions in this State. Participation in the transaction in
			 any way by the local office, branch, outlet or other place of business is
			 sufficient to sustain the sales tax.
If the conditions above are met it is immaterial (1) that the
				contract of sale is closed by acceptance outside the State or (2) that the
				contract is made before the property is brought into the State.
Delivery is held to have taken place in this State (1) when
				physical possession of the tangible personal property is actually transferred
				to the purchaser or the purchaser's designee within this State, or (2) when the
				tangible personal property is placed in the mails at a point outside this State
				and directed to the purchaser or the purchaser's designee in this State or (3)
				when the tangible personal property is placed on board a carrier at a point
				outside this State (regardless of shipping terms) and directed to the purchaser
				or the purchaser's designee in this State.
The term "engaged or continuing within this State in the
				business of selling tangible personal property at retail" as used in this
				regulation shall have the same meaning as the term "retailer maintaining a
				place of business in this State" as defined in Code Section
				12-36-80.
(B) When tangible personal
			 property is brought into this State by the seller, or an agent, salesman, or
			 other representative of the seller, for sale at a permanent or temporary
			 location (carnivals, festivals, roadside, etc.) or from a truck or other
			 vehicle, such sale is subject to the sales tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-334.2 - Goods coming into this State - Use Tax

Current through Register Vol. 48, No. 6, June 28, 2024
(A) When tangible personal property is
			 purchased for use or consumption in this State and delivery is made in this
			 State, such sale is subject to the use tax if the order for future delivery is
			 sent by the purchaser directly to the seller at a point outside this State, and
			 the property is shipped into this State from a point outside this State
			 directly to the purchaser or the purchaser's designee, provided there is no
			 participation whatever in the transaction by any local branch, office, outlet
			 or other place of business of the retailer or by any agent or representative of
			 the retailer having any connection with such branch, office, outlet, or other
			 place of business. The term "other place of business" as used herein includes,
			 but is not limited to, the homes of district managers, service representatives,
			 and other resident employees, who perform substantial services in relation to
			 the seller's functions in this State.
The purchaser is liable for the use tax on the purchases
				outlined above in this subsection (117.334.2(A)) until the tax is paid to the
				State. In addition, a receipt, that shows the South Carolina tax, from a seller
				who is registered with the Department of Revenue to collect and remit the tax
				will relieve the purchaser of the liability for the tax on the purchase.
				However, a seller who is registered with the Department of Revenue to collect
				and remit the tax has a debt to the State for the use tax required to be
				collected under the law. If the purchaser is not relieved from his liability
				for the use tax as stated above, then the Department may assess the purchaser
				or the seller for the use tax.
(B) When tangible personal property is
			 otherwise brought into this State by the purchaser for first use or consumption
			 in this State, such use or consumption is subject to the use tax. See SC
			 Regulation Regulation
			 117-320.1
			 for information concerning property purchased and used outside of South
			 Carolina and later used in South Carolina and see Code Sections
			 12-36-1320
			 and
			 12-36-150
			 for a special imposition of the tax on transient construction
			 property.
(C) When tangible
			 personal property is purchased for use or consumption in this State and the
			 property is shipped from a point outside this State directly to the purchaser
			 or the purchaser's designee at a point in this State, there is a rebuttable
			 presumption that the purchase is subject to the use tax. If the receipt from a
			 seller does not separately state the South Carolina tax, the Department may
			 assess either the purchaser or the seller (if licensed or nexus exists) for the
			 use tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-334.3 - Goods coming into this State and Delivered onto the Catawba Indian Reservation

Current through Register Vol. 48, No. 6, June 28, 2024
When tangible personal property is purchased for use or
				consumption on the Catawba Indian Reservation and delivery is made from a
				retail location outside of South Carolina to the Catawba Indian Reservation,
				such sale, based on the provisions of Code Section
				27-16-130(H),
				is:
(a) subject to the State use tax
			 if the retailer is registered with the Department to remit the State tax. Local
			 use taxes are not applicable.
(b)
			 subject to the Tribal use tax if retailer is not registered with the Department
			 to remit the State tax. The Tribal use tax is equal to the combined State and
			 local tax rate for the county in which the reservation is located and in which
			 the delivery occurs. The Catawba Indian Tribe is responsible for collecting the
			 tribal use tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-334.4 - Application of the Sales or Use Tax under Other Circumstances

Current through Register Vol. 48, No. 6, June 28, 2024
The application of either the sales tax or the use tax under
				circumstances not addressed in this regulation will be determined on a case by
				case basis. The determination as to which tax will apply will consider whether
				or not the seller, as required for the application of the sales tax under Code
				Section
				12-36-910,
				is "engaged or continuing within this State in the business of selling tangible
				personal property at retail," whether or not the seller has sufficient "nexus"
				with South Carolina under current case law, and whether or not the retail sale
				occurs in this State.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-334.5 - Goods shipped from this State

Current through Register Vol. 48, No. 6, June 28, 2024
When tangible personal property is sold within the State and
				the seller is obligated to deliver it to the purchaser or to an agent or
				designee of the purchaser at a point outside of the State or to deliver it to a
				carrier or to the mails for transportation to the purchaser or to an agent or
				designee of the purchaser at a point outside this State, the retail sales tax
				does not apply provided the property is not returned to a point within the
				State. The most acceptable proof of transportation outside the State is:
(a) A way-bill or bill of lading made out to
			 the seller's order and calling for delivery; or
(b) An insurance receipt or registry issued
			 by the United States Postal Department, or a Post Office Department receipt
			 Form 3817; or
(c) A trip sheet
			 signed by the seller's delivery agent and showing the signature and address of
			 the person outside this State who received the goods delivered.
However, where tangible personal property pursuant to a sale is
				delivered in this State to the purchaser or to an agent or designee of the
				purchaser, other than a common carrier, the retail sales tax applies
				notwithstanding that the purchaser or the purchaser's agent or designee may
				subsequently transport the property out of the State.
The department will be asking the Administrative Law Court, in
				accordance with S.C. Code Ann. Section
				1-23-111
				(2005), to issue a report that the proposal to amend the regulation is needed
				and reasonable.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-335.1 - Manufactured Homes

Current through Register Vol. 48, No. 6, June 28, 2024
The basis upon which the tax is calculated on a manufactured
				home (as defined in Code Section
				40-29-20 )
				is only sixty-five percent of the "gross proceeds of sales" as defined in Code
				Section
				12-36-90.
The maximum tax due on the sale of a manufactured home is $300
				if the home meets certain energy efficient standards as set forth in Code
				Section
				12-36-2110(B).
				If the home does not meet these energy efficient standards, then the maximum
				tax is $300 plus 2% of the basis upon which the tax is calculated that exceeds
				$6,000. A manufactured home is energy efficient if it meets the following
				energy efficiency levels as set forth in Code Section
				12-36-2110(B):
				"storm or double pane glass windows, insulated or storm doors, a minimum
				thermal resistance rating of the insulation only of R-11 for walls, R-19 for
				floors, and R-30 for ceilings. However, variations in the energy efficiency
				levels for walls, floors, and ceilings are allowed and the exemption on tax due
				above three hundred dollars applies if the total heat loss does not exceed that
				calculated using the levels of R-11 for walls, R-19 for floors, and R-30 for
				ceilings. The edition of the American Society of Heating, Refrigerating, and
				Air Conditioning Engineers Guide in effect at the time is the source for heat
				loss calculation. The dealer selling the manufactured home must maintain
				records, on forms provided by the State Energy Office, on each manufactured
				home sold which contains the above calculations and verifying whether or not
				the manufactured home met the energy efficiency levels provided for in this
				subsection. These records must be maintained for three years and must be made
				available for inspection upon request of the Department of Consumer Affairs or
				the State Energy Office."
Local sales and use taxes that are administered and collected
				by the Department of behalf of local jurisdictions do not apply to manufactured
				homes.
The retail sale upon which the tax is based is the sale by the
				retailer to the consumer home buyer or contractor. See Code Section
				12-36-2120(B).
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-335.2 - Modular Homes

Current through Register Vol. 48, No. 6, June 28, 2024
The basis upon which the tax is calculated on a modular home
				(as regulated in Chapter 43 of Title 23) is only fifty percent of the "gross
				proceeds of sales" as defined in Code Section
				12-36-2120(34).
				A modular home regulated under Chapter 43 of Title 23 cannot be considered a
				manufactured home, even if the home meets the definitional requirements of a
				manufactured home in Code Section
				40-29-20.
The maximum tax provisions do not apply to modular homes. Local
				sales and use taxes that are administered and collected by the Department of
				behalf of local jurisdictions do apply to modular homes.
The retail sale upon which the tax is based is the sale by the
				manufacturer to either the modular home dealer or home buyer, whichever is
				applicable. See Code Section
				12-36-2120(34).
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-335.3 - Other Factory Fabricated Buildings

Current through Register Vol. 48, No. 6, June 28, 2024
Sales of portable classrooms and storage type manufactured
				buildings, recreational vehicles (RVs), travel trailers, campers, manufactured
				condominiums and units, and like tangible personal property are not considered
				sales of manufactured homes or modular homes.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-335.4 - Furniture and Appliance

Current through Register Vol. 48, No. 6, June 28, 2024
Furniture and appliances are not considered a part of a
				manufactured or modular home, unless they are built-ins. For example,
				televisions, counter appliances, sofas, chairs and tables, even though sold
				with a home, are not a part of the home. Because these items are not a part of
				the home, they are taxed separately from the home at 5%, plus any applicable
				local sales and use tax, of their sales price less any trade-in allowed. The
				amount upon which the tax is calculated on furniture and appliances that are
				not built ins is the amount listed in the sales contract for these items or the
				retail fair market value of these items if the amounts for these items are not
				listed in the contract or if the amounts listed in the contract do not
				reasonably represent the retail fair market value of these items.
Items such as disposals, built-in dishwashers, and built-in
				stoves are considered a part of the home and are not taxed separately from the
				home if installed at the time of the retail sale of the home.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-335.5 - Heat Pumps, Decks, Steps, Skirting and Similar Items

Current through Register Vol. 48, No. 6, June 28, 2024
Heat pumps, air conditioning systems, skirting, steps, decks,
				septic tanks, wells, and driveways built or installed after the home is
				delivered to the construction site are not considered a part of the delivered
				home and are taxed separately from the home. The sale of these items to, or the
				purchase of these items by, the person who will build or supply and install
				them is subject to the tax.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-336 - Definition of the Term "Facility"

Current through Register Vol. 48, No. 6, June 28, 2024
A "facility" is generally a single physical location, where a
				taxpayer's business is conducted or where its services or industrial operations
				are performed. Where two or more distinct and separate economic activities are
				performed at a single physical location, each separate economic activity will
				be treated as a separate facility when: (1) each activity has its own separate
				and dedicated personnel; (2) separate reports can be prepared on the numbers of
				employees, their wages and salaries, sales, or receipts and expenses; (3) and
				employment and output are significant as to the activity. For purposes of item
				(2) above, it is irrelevant if separate reports are actually prepared, so long
				as separate reports can be prepared, this criteria is met.
South Carolina Code of Regulations › Chapter 117 - DEPARTMENT OF REVENUE › Article 11 - SALES AND USE TAX REGULATIONS › Section 117-337 - Sales of Unprepared Food

Current through Register Vol. 48, No. 6, June 28, 2024
Effective November 1, 2007, Code Section
				12-36-2120(75)
				 exempts from the state sales and use tax the
				gross proceeds of sales or sales price of "unprepared food that lawfully may be
				purchased with United States Department of Agriculture food coupons." This
				exemption does not apply to local sales and use taxes that are administered and
				collected by the Department on behalf of the counties and other jurisdictions,
				unless the local tax law specifically exempts the sales of such unprepared
				food.
The determination as to whether a sale of unprepared food is
				exempt from the state sales and use tax is based on whether the food is of a
				type that is eligible to be purchased with USDA food stamps, the type of
				location selling the food, and whether the food is being sold for immediate
				consumption, business or institutional consumption, or home consumption.
In other words, a food must be of a type eligible to be
				purchased with USDA food stamps and must also be sold for home consumption
				(based on the type of food and the type of location selling the food) to
				qualify for the exemption from the state sales and use tax under Code Section
				12-36-2120(75).
				For example, bottled soft drinks are eligible to be purchased with USDA food
				stamps, but if bottled soft drinks are sold at a concession stand at a
				festival, then the bottled soft drinks are sold for immediate consumption and
				not home consumption and the sale at the festival would be subject to the full
				state sales tax rate.
This regulation will explain which sales of food qualify or do
				not qualify for the exemption under Code Section
				12-36-2120(75).