|
Accommodations Tax: | |
|
Accommodations Tax Funds - Allocation |
RR98-22 |
Accommodations Tax Funds - Withdrawal of SC Revenue Ruling #98-22
| RR18-16
|
|
Additional Guest Charges- Hotel Charges for Services and Package Deals |
RR14-5 |
|
|
RR98-21 |
|
|
RR97-3 |
|
Housekeeping and Similar Service Charges to Property Owner |
PLR10-1 |
|
Hurricane Insurance |
RR05-6 |
|
Amendment May 1990 |
IL90-10 |
|
Exchange Agreements-Membership Accommodations and Timeshares |
RR98-5 |
|
|
RR97-22 |
|
Golf Packages |
RR98-21 |
|
|
RR88-2 |
Government, Nonprofit, Federal Credit Union, and Red Cross Employees and Diplomats
| RR19-7
|
|
RR15-11 |
| | RR13-2
|
|
|
RR09-2 |
|
|
RR04-1 |
|
Hurricane Rental Insurance |
RR14-7 |
Marketing Fees
| RR18-7
|
|
Notification of Dropped Rental Listings to DOR by Agent, Broker, or Listing Service |
IL11-19 |
|
Recreational Vehicle Parking |
PLR93-2 |
|
Residential Retirement Communities-Unit Rental to Family and Friends |
RR09-7 |
|
Telephone Call and Movie Charges |
RR98-21 |
|
|
RR89-17 |
|
Travel Points Program/Sale and Redemption |
PLR90-8 |
|
Vacation Homes, Second Homes & Places of Abode |
RR16-10 |
| RR04-12
|
|
Vacation Rental of Residence: Sales Tax Exemption for Rentals for Less Than 15 Days a Year |
RR15-4 |
|
“Rent by Owner” – Vacation Rental Websites |
IL15-4 |
|
Valet Services |
RR91-3 |
|
|
IL89-25 |
|
Age 85 and Older Purchases – Tax Rates |
RR18-10
|
| RR16-9
|
| RR08-5
|
|
Aircraft: | |
|
Aviation Gasoline/State Aviation Fund |
RR05-3 |
|
|
RR97-12 |
|
Flight Instruction/Rentals |
PLR89-18 |
|
Gasoline and Repair Parts Sold |
PLR89-18 |
|
Parts Sold in SC & Delivery Outside SC |
PLR88-23 |
Artists and Craftsmen-Defined |
TAM89-1 |
Assigning the Right to a Refund (see Refund of Sales/Use Tax)
| |
|
Bad Debts | |
|
Deduction by Retailers |
RR13-4 |
|
Exclusion |
RAB02-1 |
|
|
RAB00-7 |
|
Bags Used in Shipping Goods in Process |
PRO00-2 |
|
Battery Chargers for Golf Carts |
PLR97-1 |
|
Boats, Motors, and Boat Trailers: | |
Tax Rate/Maximum Tax
| RR22-7
|
Dockage and Storage Rental
|
TAM90-5 |
|
Tax Rate/Maximum Tax |
RR18-11
|
| RR08-7
|
|
|
RR92-12 |
|
Cash Discounts Allowed and Taken-Gross Proceeds of Sales |
PLR89-8 |
For Timely Filed Returns
|
RR21-7
|
Casual Excise Tax -C ollection
|
RR20-1
|
Transfers Subject to
|
RR22-6 |
|
|
RR08-8 |
|
|
RR04-13 |
|
|
RR95-12 |
|
Outboard Motors |
RR92-2 |
|
Transfers Subject To |
RR20-1
|
| RR92-10
|
|
Vehicles Declared a Loss by an Insurance Company |
RR93-13 |
|
Catawba Indian Claims Settlement Act |
RR98-18 |
Charges Imposed by Retailers Due to COVID-19
| IL20-23
|
Cherokee County School District 1 Bond Act
| RR09-9
|
|
|
RR96-9 |
|
|
IL96-13 |
|
|
IL94-29 |
|
City and County Cable Franchise Fees |
RR97-10 |
|
City and County Tourism and Restaurant Fees/Other Taxes |
RR97-20 |
|
|
RR96-8 |
|
Cloud Based Services |
PLR14-4 |
|
Coast Guard Auxiliary National Board-Exemption |
PLR88-18 |
|
Coin-Operated Laundromats-Cleaning Supply Sales/Wash & Fold Services |
RR88-7 |
|
Communications: | |
|
900/976 Telephone Service |
RR17-2 |
|
|
RR06-8 |
|
|
RR04-15 |
|
Answering Service |
RR17-2 |
|
|
RR06-8 |
|
|
RR04-15 |
|
Cable Television Services |
RR17-2 |
|
|
RR06-8 |
|
|
RR04-15 |
|
Clearing House Telephone Receivables |
PLR88-15 |
|
Cloud and Storage Services |
PLR14-2 |
|
Communication Towers |
PLR05-4 |
|
|
PRO00-5 |
|
Computer Access Time/Database |
PLR89-21 |
Data Collection and Analysis Services
| PLR19-1
|
|
Data Processing - Electronic Patient Statements and Claims |
PLR04-1 |
|
Monthly Charges for Use of Patient / Practice Software and billing Service |
PLR12-2 |
Disease Management Program - Communications or Data Processing
|
PLR13-1
|
|
Early Termination Fee |
PLR06-2 |
|
Electronic Document Formatting and Filing of Personal Documents |
PLR07-6 |
|
Electronic Filing of Tax Returns |
RR91-20 |
|
E-Mail Service |
RR17-2 |
|
|
RR06-8 |
|
|
RR04-15 |
|
Fax Transmission Services |
RR17-2 |
|
|
RR06-8 |
|
|
RR04-15 |
|
Federal Government Sales |
IL89-10 |
|
Federal National Mortgage Association – Online Service Information |
PLR07-5 |
|
Healthcare Communications Network |
PLR07-2 |
|
Internet Access-Moratorium |
IL04-27 |
|
|
RIB02-3 |
|
|
IL99-9 |
|
|
IL98-25 |
|
Internet Customer DSL Access Service |
PLR03-2 |
|
Loyalty Points Programs – Cellular Telephone Provider |
PLR11-5 |
|
Online Information Services |
RR17-2 |
|
|
RR06-8 |
|
|
RR04-15 |
Online Software Subscription Services and Training
|
PLR20-4
|
| PLR20-1
|
|
|
PLR10-2 |
|
Paging Services |
RR17-2 |
|
|
RR06-8 |
|
|
RR04-15 |
|
Prepaid Wireless Calling Arrangements |
RR17-2 |
|
|
RR06-8 |
|
|
RR04-15 |
|
Satellite Programming Services |
RR17-2 |
|
|
RR06-8 |
|
|
RR04-15 |
|
Security Systems |
PLR97-5 |
|
|
PLR97-4 |
|
|
TAM95-1 |
|
Services Specifically Listed As Taxable or Nontaxable |
RR17-2 |
|
|
RR06-8 |
|
|
RR04-15 |
|
|
RR89-14 |
|
|
IL89-28 |
Streaming
| |
Subscription and Related Services
| PLR18-1
|
Television Programs, Movies, Music, Etc.
| RR16-5
|
|
Teleconferencing Services |
RR17-2 |
|
|
RR06-8 |
|
|
RR04-15 |
|
Telecopying Services |
PLR90-4 |
|
Telephone Calling Cards (See Telephone Calling Cards) | |
|
Telephone Services |
RR17-2 |
|
|
RR06-8 |
|
|
RR04-15 |
Universal Service Fund Surcharge Billed by Telephone Companies
| RR19-8
|
|
RR03-1 |
|
Computer Software: | |
|
Broadcasting Software for Radio and TV Stations and Cable |
PLR12-1 |
|
Electronic Delivery |
RR12-1 |
|
|
RR96-3 |
|
Maintenance |
RR93-4 |
|
Overview and Questions and Answers |
RR03-5 |
|
Software, Hardware and Maintenance Contracts |
PLR89-6 |
|
Software and Software Maintenance Contracts |
RR11-2 |
|
|
RR05-13 |
|
Construction Equipment Brought Into SC |
RR89-11 |
|
Containers-Sale of Bags and Cartons |
PLR88-20 |
|
Contractors: | |
|
Direct Pay Certificates |
TAM89-10 |
|
Equipment Subject to Use Tax (Out of State) |
RR89-11 |
|
Manufacturer/Contractor-Railing System |
PLR94-10 |
|
Manufacturers and Construction Contractors |
RR94-2 |
|
|
RR92-11 |
|
Real Property Construction and Sale of Tangible Property - Communication Towers/Buildings |
PLR05-4 |
|
Use Tax Liability |
RR89-16 |
|
Copies: | |
|
Legislative Agencies-Exemption |
IL94-21 |
|
|
RR94-1 |
|
|
IL93-28 |
|
Medical Records |
PLR05-2 |
|
Medical Records by Professionals |
RR04-5 |
|
Coupons and Discount Cards |
RR99-9 |
|
|
PLR99-4 |
|
|
RR98-15 |
|
Credit for Tax Paid to Other States: |
RR06-4 |
|
|
RAB02-2 |
|
|
IL98-18 |
|
|
IL95-9 |
|
|
IL93-26 |
|
|
IL92-1 |
|
|
IL90-9 |
|
|
IL89-13 |
|
|
PLR88-6 |
|
|
IL88-16 |
|
Credits or Refunds of Sales/Use Tax-SC Lessor |
RR89-9 |
Delivery Charges
| RR19-9
|
|
Delivery-Drop Shipments by Manufacturers |
RR98-8 |
|
|
PLR88-2 |
Manufactured Property to a Point Outside South Carolina
|
PLR21-2 |
|
Dental Prosthetic Devices (See Prosthetic Devices) | |
|
Depreciable Assets - Exemption for Sale of Entire Business |
RAB01-1 |
|
|
IL89-23 |
|
Direct Pay Certificates |
TAM89-10 |
|
Discount Card Program |
PLR98-3 |
|
Electricity: | |
|
Air Force Base Use for Residential Purposes |
RR89-5 |
|
Apartment Complex Use |
RR92-4 |
|
Manufacturers Use in the Manufacturing Process |
PLR90-14 |
|
Net Metering Electric Plans |
RR10-10 |
|
Residential Area Lights |
TAM87-5 |
|
Residential Electricity and Fuel Exemption | |
- Nursing Homes, Assisted Living Facilities, Healthcare Facilities, Dormitories and Prison
|
RR17-4 |
- Primary Residence, Vacation Homes and Second Homes
| RR19-5
|
- Vacant Apartment, Single Family Homes, and Homeowners Associations
| RR17-1
|
| Sales by Solar Energy Facility | RR15-14 |
|
Sales to the Federal Government |
IL89-10 |
Vehicle Charging Stations
| PLR20-5
|
Eye Care Professionals
|
|
Professional Services Rendered by, and Retail Sales Made by Opticians, Ophthalmologists, and
Optometrists
| RR21-14
|
Exemption - Sales and Use Tax
| |
|
Construction Material for Manufacturing and Distribution Facilities |
RR15-2 |
|
Datacenter Computers, Computer Equipment, Computer Hardware and Software, and Electricity |
RR13-5 |
Expiration of Time for Taxpayer to Notify the DOR of Intent to Claim Certain Exemptions
|
IL15-18 |
Beekeepers – Honey Production and Related Products Agriculture, Processing, Exemptions and Exclusions
| RR21-9
|
Live Stock Exemption - Honey Bees
|
RR21-6
|
Manufactured Homes - Energy Efficient
| IL24-5
|
| IL19-21
|
| IL19-18
|
Solar Energy Facility – Eligibility for Exemption
| PLR15-1 |
| Sales of Seeds and Plants to Grow Food | RR16-8 |
|
Factory-Fabricated Homes: | |
|
Homes Built on Permanent Chassis |
RAB00-02 |
|
Modular Homes |
TAM91-2 |
|
Farm Equipment/Materials: | |
|
Commercial Housing of Poultry and Livestock |
RR95-11 |
|
Genetically Enhanced Tree Seedlings |
PLR08-3 |
|
Horse Feed |
PLR99-1 |
|
Purchase by State Agency |
PLR89-16 |
|
Trailers (Flatbed and Stock) |
RR99-3 |
|
Wood Chips Used in Poultry Houses |
IL95-1 |
|
Farm, Grove, Vineyard and Garden Products-Exemption |
TAM88-20 |
Farms Sales-Grass Sod Exemption
|
TAM88-4 |
Farmers: Tax Exemption for Farmers - Frequently Asked Questions and List of Eligible Items
|
RR23-4
|
|
Federal Employee Credit Cards |
RR13-2 |
|
|
RR09-1 |
|
|
RAB02-3 |
|
|
RR99-8 |
|
|
RR96-7 |
|
|
IL94-6 |
|
|
IL91-11 |
|
|
RR88-8 |
|
|
IL88-11 |
|
Federal Excise Taxes-Luxury Items |
IL91-7 |
|
Tires and Fuels |
TAM88-14 |
|
Federal Government: | |
|
Army Watercraft Program |
PLR90-12 |
|
Construction Contracts |
RR04-9 |
|
FEMA and Red Cross Financial Assistance - Hurricane Katrina |
RR05-15 |
|
|
TRR05-15 |
|
Indirect and Direct Sales to |
PLR89-11 |
|
Instrumentality: | |
|
American Red Cross |
IL89-34 |
|
Federal Reserve Bank |
PLR90-1 |
|
Non-Appropriated Funds Instrumentalities |
PLR88-3 |
|
RAMP Program |
PLR89-11 |
|
SC Research Authority Purchases |
TAM87-11 |
|
Sales of Electricity and Communications to |
IL89-10 |
|
Savannah River Site-Security Services |
PLR94-2 |
|
Single Member Limited Liability Company Contract |
PRO00-1 |
|
US Mint Constitution Coins Consignment and Sales |
PLR88-4 |
|
Westinghouse Savannah River Company Sales |
PLR92-3 |
|
Federal Coupons & Vouchers | |
|
Car Assistance Rebate System |
RR09-11 |
|
Television Converter Boxes |
RR08-4 |
Fees: Inflation, Convenience, Non-Cash Adjustment, and Similar
| RR22-10
|
Fisherman-Sale of Oysters
|
PLR93-4 |
|
Food (See Also Meals): | |
|
Exemption for Unprepared food – November 1, 2007 |
RR07-4
|
| TRR07-4
|
|
Regulation Approved July 25, 2008 |
IL08-16 |
|
Temporary Tax Rate Reduction: | |
|
Age 85 and Older Purchases/Local Rate |
RAB00-8 |
|
Questions and Answers |
RAB00-9 |
|
Rate Change October 1, 2006 – Unprepared Food |
RR07-4 |
|
|
TRR07-4 |
|
|
RR06-5 |
|
|
TRR06-5 |
|
Rate Change July 1, 2001 – Certain Foods |
RPB01-4 |
|
|
TRPB01-4 |
|
Food Stamps and WIC Vouchers |
IL89-8 |
Foreign Diplomats-Tax Exemption Card
| RR19-7
|
|
| RR15-11 |
| |
RR13-2 |
|
|
IL03-25 |
|
|
IL03-2 |
|
|
IL98-8 |
|
|
IL90-3 |
|
|
IL89-27 |
|
Freight and Installation Charges |
TAM89-9 |
|
Freight Charges |
PLR90-9 |
|
Fuel: | |
|
Excise Tax/Include in Gross Proceeds |
TAM88-14 |
Fuel Surcharges by Retailers Delivering Tangible Personal Property
| RR22-12
|
Surcharge Added to Sales Price/Include in Gross Proceeds
|
RR05-1 |
|
Used for Roasting of Coffee Beans-Exemption |
TAM88-6 |
|
Used in Tugs-Sales Tax |
PLR88-10 |
|
Gas Cylinder – Annual Separate Charge |
PLR08-1 |
|
Gifts - Multistate Transactions |
RR03-3 |
Gross Proceeds of Sales – Buydowns – Tobacco Company Payments to Retailers
|
RR20-3
|
Effective Date – Revised
| IL20-35
|
Exclusion From Gross Proceeds
| IL21-12
|
| “Loyalty Points” – Exchanged for Products or Discounts |
PLR11-5 |
|
Internal Revenue Code Section 338(h)(10) Election – Tax Consequences |
RR09-4 |
|
Job Corps Centers Contractors-Exemption |
PLR87-1 |
|
Late Fee/Finance Charges |
RR09-6 |
|
|
RR98-4 |
|
Laundering Supplies and Equipment-Linen and Uniform Rental Co. |
RR89-1 |
|
Layaway Sales, Fees and Partial Payment Sales |
PLR11-4 |
|
Lease: | |
|
Cancellation Fees |
PLR88-5 |
|
Damages/Amounts Received After Breach of Lease or Lease Default |
PLR12-3 |
|
Lease or Rental of Tangible Personal Property |
RR91-9 |
|
| |
|
Sale/Leaseback-Financing Arrangement |
PLR99-2 |
|
|
PLR90-13 |
|
Library Books-Printed Form or Alternative Form |
RR94-11 |
|
Limited Liability Company - Transfer of Property To |
PRO00-4 |
|
Local Taxes Collected by DOR: | |
|
Capital Projects Tax-Chester County |
RIB00-9 |
Counties Imposing/Types of Taxes Imposed and Exemptions (Chart)
|
IL24-1
|
| IL23-1 |
| IL22-25 (revised)
|
| IL22-16
|
| IL21-30
|
| IL21-6
|
| IL20-2
|
| IL19-16
|
| IL19-9
|
| IL19-5
|
|
IL18-1
|
| IL17-4
|
| IL17-2
|
| |
IL16-14 |
| |
IL16-3 |
| IL15-12 |
| |
IL15-3 |
|
|
IL14-17 |
| IL14-5
|
|
|
IL14-1 |
|
|
IL13-3 |
|
|
IL13-1 |
|
|
IL12-15 |
|
|
IL12-9 |
|
|
IL12-5 |
|
|
IL12-2 |
|
|
IL12-1 |
|
|
IL11-18 |
|
|
IL11-1 |
|
|
IL09-23 |
|
|
IL09-8 |
|
|
IL09-2 |
|
|
IL08-26 |
|
|
IL08-19 |
|
|
IL07-4 |
|
|
IL07-1 |
|
|
IL06-16 |
|
|
IL06-9 |
|
|
IL05-15 |
|
|
IL05-1 |
|
|
IL04-9 |
|
|
IL03-26 |
|
|
IL03-7 |
|
|
RIB02-21 |
|
|
RIB02-2 |
|
|
RIB01-1 |
|
|
RIB00-16 |
|
|
IL99-11 |
|
|
IL99-8 |
|
|
IL98-15 |
|
Counties Imposing/Contractors Purchases of Building Materials |
IL97-1 |
|
|
IL95-27 |
|
|
IL94-34 |
|
|
IL94-4 |
|
|
IL92-7 |
|
|
IL92-1 |
|
|
IL91-27 |
|
|
IL91-13 |
|
Credit for Local Taxes Paid in Another State |
IL91-5 |
|
|
IL91-4 |
|
Question and Answers |
RR22-8
|
| RR18-15
|
| RR09-9
|
|
|
RR91-17 |
|
|
RR90-11 |
|
Retailers Required to Remit Tax when Delivering to Purchaser in Another County |
RR22-8
|
| RR18-15
|
| RR09-9
|
|
|
RR05-16 |
|
Transportation Tax - Charleston County |
IL03-10 |
Guidelines for Use of Transportation Tax Revenue
| RR22-2
|
| IL18-10
|
|
Machine: | |
|
Chimney Stack |
PLR92-9 |
|
Computer Aided Design/Manufacturing System |
RR98-19 |
|
Gamma Irradiator |
PLR90-3 |
|
Genetically Enhanced Tree Seedlings |
PLR08-3 |
|
High Purity Water Treatment System |
PLR91-1 |
|
Local Area Network |
TAM94-3 |
|
Manufacturing and Processing Use (Tire Shredder) |
PLR87-3 |
|
Parts and Packaging Material |
PLR89-15 |
|
Pollution Control Machine |
PLR95-8 |
|
Sale/Leaseback |
PLR92-10 |
|
Settling Basins |
RR89-7 |
|
Water Treatment Plants |
RR91-8 |
|
Wastewater Treatment Facility - Governmental Refund Application |
RP05-1 |
|
Machine Exemption - Guidance and Examples |
RR04-7 |
|
Regulation #117-302.5 Amended in 2006 |
IL06-3 |
|
Machine Shop Activities |
RR91-13 |
|
Machines-Grease and Oil Used in Manufacturing Machinery |
PLR94-7 |
|
Machines and Equipment Stored/Repaired in SC |
PLR94-1 |
|
|
PLR93-7 |
Marketplace Facilitators and Third Parties Whose Products are Sold Via a Marketplace
|
|
Guidance and Tax Obligations
| RR19-6
|
Peer-to-Peer Motor Vehicle Rentals
| PLR20-2
|
|
Material Handling Systems and Equipment Exemption |
RR13-3 |
|
|
RR97-6 |
|
Materials Used in Laboratory Testing |
PRO00-3 |
|
Materials Used in Road Construction Contracts |
PLR94-3 |
Materials Used in Road Construction Projects
| PLR20-3
|
|
Maximum Tax-(See Also Research and Development Machinery) | |
|
All Terrain Vehicles & Legend Race Cars |
RR23-3
|
| RR18-1 |
|
RAB00-03 |
|
Barge |
RR18-5 |
|
RR06-6 |
Boats, Motors and Boat Trailers
|
RR22-7
|
|
RR18-11
|
| RR08-7
|
|
|
RR92-12 |
|
Fire Trucks and Fire Fighting Equipment |
RR18-12
|
| RR08-10
|
|
|
RR97-1 |
|
Garbage Truck |
TAM87-13 |
|
Horse/Cattle Trailers |
RR08-9 |
|
|
RR93-8 |
|
|
PLR89-10 |
|
Light Construction Equipment-Purchasers Certificate |
IL98-14 |
|
Tractors, Loaders, Etc. |
TAM89-13 |
|
Low Speed Vehicles |
RR18-1
|
| RR10-6
|
|
Personal Watercraft |
RR18-4 |
|
RR04-10 |
|
Meals: | |
|
Dinner Attraction Entertainment Facility |
PLR92-5 |
|
Educational and Medical Institutions |
RR93-9 |
|
Food Management and Services to Hospital and Private Business |
PLR95-4 |
Flex Dollars – Educational Meal Plans
| PLR24-3
|
Food Service for Educational Institutions
|
PLR94-4 |
|
Hotel Restaurant Tour Program |
PRO01-3 |
|
Nursing Care/Hospital Facilities |
PLR90-10 |
|
Sold to School Children |
PLR94-6 |
|
Medicine, Medical Supplies & Medical Devices (See Also Prosthetic Devices or Veterinarian) | |
Injectable Medications and Injectable Biologics Sold to Hospitals and Independent Surgery Centers
| RR22-9
|
Blood Glucose Meters
|
PLR95-6 |
|
Certain Injectable Medications and Injectable Biologics |
IL14-4 |
|
|
IL13-9 |
|
Drug Infusion Therapies and Disposable Supplies |
PRO01-4 |
|
Electrical Devices Sold by Prescription |
PLR92-4 |
|
General Exemption Information | IL24-10
|
| RR11-3
|
|
RR10-2 |
|
|
RR03-2 |
Injectable Biologics – Allergen Extracts & Testing Kits
| PLR22-1
|
|
Radioactive Implant Seeds |
PLR05-1 |
|
Radioactive Isotopes |
RR96-4 |
|
Sales by DHEC Central Pharmacy |
PRO02-5 |
|
Sales of Prescription Drugs/Physician Administered |
PLR93-5 |
|
Membership Fees | |
|
Membership Fees and Late Fees-Video Rental Club |
RR90-6 |
| Website Shopping Membership Fee – Free Trial Membership or Annual Membership |
PLR16-1 |
|
Warehouse Store |
PLR92-11 |
|
Microfilm or Microfiche Copies |
RR89-21 |
|
Military: | |
|
Autos Purchased by Nonresidents (See Motor Vehicles) | |
|
Post Exchange-Sales and Rentals |
PLR89-12 |
|
Residential Electricity Purchase |
RR89-5 |
|
Mobile Home Park- Real v Personal Property |
PLR97-6 |
|
Motion Picture Production Company Exemption |
RR08-12 |
|
|
RR05-7 |
|
Motor Vehicles, Trailers, Semitrailer and Pole Trailers Sales: | |
|
Motor Vehicles Sold to Nonresidents: | |
|
Alabama Residents |
IL88-19 |
|
Arkansas Residents |
IL90-1 |
|
Colorado Residents |
IL89-7 |
|
|
IL89-4 |
|
Georgia Residents |
IL89-5 |
|
North Carolina |
IL89-32 |
|
North Dakota |
IL89-6 |
|
Nebraska |
IL90-13 |
|
Chart, Explanation and Worksheet |
IL14-2 |
| |
IL13-8 |
|
|
IL13-4 |
|
|
IL05-13 |
|
|
IL03-6 |
|
|
IL98-17 |
|
|
IL95-8 |
|
|
IL93-30 |
|
|
IL93-25 |
|
|
IL92-26 |
|
|
IL91-30 |
|
|
IL90-8 |
|
Chart |
IL92-10 |
|
|
IL91-30 |
|
|
IL91-23 |
|
|
IL90-32 |
|
|
IL90-26 |
|
Explanation |
IL88-17 |
|
Nonresident Military Exemption: | |
|
Commissioned Officer Defined |
PLR90-2 |
|
Located in SC by Reason of Orders Defined |
PLR90-11 |
|
Nonresident Tax Exempt Certificate-Accepted Dates |
PLR89-9 |
|
General Requirements |
IL88-8 |
|
Rentals of Motor Vehicles: | |
Peer-to-Peer Motor Vehicle Rentals
| PLR20-2
|
|
Rental Company Charges |
RR93-1 |
|
Surcharge on Short Term Rentals |
PLR07-1 |
|
Trailers, Semitrailers & Pole Trailers Sold to Nonresidents: | |
|
Chart, Explanation and Worksheet |
IL14-2 |
|
|
IL05-13 |
|
|
IL03-6 |
|
|
IL98-17 |
|
|
IL95-8 |
|
|
IL93-30 |
|
|
IL93-25 |
|
|
IL92-26 |
|
|
IL91-30 |
|
|
IL90-7 |
|
Chart |
IL92-10 |
|
|
IL91-30 |
|
|
IL91-23 |
|
|
IL90-32 |
|
|
IL90-26 |
|
Explanation |
RR18-1
|
| RR05-4
|
|
|
IL93-30 |
|
|
IL93-25 |
|
|
IL92-26 |
|
|
IL88-21 |
|
Farm Trailers |
RR99-3 |
|
Utility Trailers |
RR14-2 |
|
Travel Trailers Sold to Nonresidents |
RR18-1
|
| RR97-5
|
|
Vehicles Transferred in a Like-Kind Exchange Transaction |
PRO02-2 |
|
Vehicles Declared a Loss by Insurance Company |
RR93-13 |
|
Warranties (See Warranty, Maintenance, and Similar Service Contracts) | |
|
Natural, Propane, or LP Gas: | |
|
Monthly Fixed Charge Billed by Natural Gas Utility |
RR12-2 |
|
Propane Gas Sold for Use in Outdoor Grill and Taxability of Propane Tank |
PLR98-4 |
|
Recurring Change for Lease of Residential LP Gas Tank |
PLR04-4 |
|
Newspaper Inserts - Digital Imaging Services |
PLR98-1 |
|
Newspapers/Publications |
PLR93-1 |
|
Nexus: | |
Economic Nexus – Marketplace Facilitator – New Law Effective April 26, 2019
|
IL19-14
|
Economic Nexus – Retailers Without a Physical Presence (“Remote Sellers”)
|
RR18-14
|
|
Economic Presence (Use Tax) |
IL90-29 |
| Expiration of Distribution Facility “Safe Harbor” for Nexus Purpose |
IL15-19 |
|
Nexus Creating Activities for Sales and Use Taxes-Survey Responses |
RR14-4 |
|
|
RR07-3 |
|
Out-of-State Delivery-Transfer of Title |
PLR88-23 |
|
Out-of-State Furniture Dealers-SC Sales |
RR88-12 |
|
Out-of-State Retailers Sales to SC |
RR89-13 |
|
Filing Requirements Where Nexus is an Issue (Voluntary Filer) (See Income – Nexus) | |
|
Special Registration Program |
RR89-12 |
|
|
IL89-15 |
|
Quill Corp. v. North Dakota Supreme Court Decision |
IL92-19 |
|
Withdrawal of Advisory Opinions |
RAB01-7 |
Workers Temporarily Working Remotely due to Covid-19 – Extended Tax Relief (See Income-Withholding)
|
|
|
Nonprofit Organizations Exemption-Requirements and Categories |
IL89-12 |
|
Fundraising Events |
RR12-3 |
|
|
RR10-1 |
|
|
RR04-8 |
|
|
RAB01-2 |
|
|
RR98-16 |
|
Items for Resale Exempt |
RP03-6 |
|
|
RP03-3 |
|
|
RPB01-7 |
|
|
RP89-5 |
|
|
IL89-35 |
|
Religious Foundation Events |
PRO01-5 |
|
Sales by Nonprofit-Loss of Exemption When Benefit Inures to an Individual |
RR09-8 |
One-Time Sales of Airplanes and Boats
| RR21-8
|
|
Out-of-State Retailer - (See Nexus Also) |
|
|
Use Tax Collection/Refund If Deliver Outside SC |
RR91-12 |
|
Per Capita Income for Counties and State (See Income Section) | |
|
Photograph Prints to Professional Photographers via Internet – Wholesale Sale |
PLR07-7 |
|
Photographers – Photographs Sold in Tangible or Electronic Form | RR15-10 |
|
Prefabricated Structural Components |
PLR91-6 |
|
Printed Materials - Sales Between Related Parties |
PLR04-3 |
|
Printer-Catalogs Printed in SC/Delivery In and Out of SC |
PLR88-21 |
|
Processing Facility - Produce Warehouse Use of Concentrate and Generator |
PLR99-3 |
|
Procurement Cards |
RAB00-6 |
|
Property-Transfers Pursuant to Corporate Formation |
RR87-1 |
|
Property Management Services or Selling Tangible personal Property at Retail |
PLR05-5 |
|
Prosthetic Devices: | |
|
Defined/Listing of Dental Prosthetic Devices |
RR90-1 |
|
Dental (Tissue Regeneration Device) |
PLR92-8 |
|
Dental-Code Section Amendment |
IL89-11 |
|
Dental |
RR88-9 |
|
Dental Labs |
RR91-19 |
Electrical Devices Sold by Prescription
| IL24-10
|
| RR10-2
|
|
PLR92-4 |
|
General Exemption Information |
RR03-2 |
|
Implants by Ophthalmologist |
PLR04-5 |
|
Implant Treating Degenerative Spine Disease |
PLR05-3 |
|
Medical Products-Artery Disease |
RR98-9 |
|
Refund for Erroneously Paid Tax |
IL90-2 |
|
Sale to Hospitals, Clinics, and Doctors |
PLR88-22 |
|
Ventilator |
PLR03-3 |
|
Publications-Construction Reports |
TAM90-1 |
|
Publications and Subscriptions |
RR89-22 |
|
Real vs. Personal Property-Communication Towers |
PRO00-5 |
|
Grids for Antennae |
PRO01-2 |
|
Wireless Communication Systems/Radio Signal in Building |
PLR07-3 |
|
Rebate-Alternative Fuel Vehicles and Conversion Equipment |
IL08-13 |
|
|
IL08-2 |
|
Energy Star Appliance Rebate Program |
RR10-4 |
|
|
TRR10-4 |
|
Reciprocity (See Credit For Tax Paid to Other States) | |
|
Recodification of Sales and Use Tax (7/1/90)-Code Section Cross Reference |
IL90-25 |
|
Refund of Sales/Use Tax: | |
Assigning the Right to, and Filing a Claim for, Refund
| RP21-1
|
|
Motor Vehicle Purchase |
PLR88-16 |
|
Out-of-State Retailer/SC Purchaser-Use Tax Paid in Error |
RR91-12 |
|
SC Lessor |
RR89-9 |
|
Regulations: | |
|
Approved by General Assembly on June 26, 2009 |
IL09-11 |
|
Approved by General Assembly on June 4, 2008 |
IL08-10 |
|
Approved in 2006 |
IL06-3 |
|
Bulk Sales – Regulation Repealed |
IL06-3 |
|
Interstate Commerce (Regulation #117-334) |
IL06-15 |
|
Machine – Regulation #117-302.5 |
IL06-3 |
|
Manufactured/Modular Homes (Regulation #117-335) |
IL06-15 |
|
Radio/TV Stations-Wired Music (Regulation #117-328) |
IL06-15 |
|
Warranties (Regulation Repealed) |
IL06-15 |
|
Reorganization of |
RIB02-15 |
|
Repeal of |
IL93-27 |
|
|
IL89-16 |
|
Retail Licenses and Partnerships (Effective February 23, 2007) |
IL07-5 |
|
Returning Merchandise and Restocking Fees |
IL08-3 |
|
Religious Publications |
IL92-8 |
|
Rental of Tangible Personal Property (See Also Lease) | |
|
Hospital Communications Systems |
PLR13-2 |
|
Kayaks and Paddle Boards |
RR15-1 |
|
LP Gas Storage Tank (See Natural, Propane, or LP Gas) | |
Mobile Toilet Trailer, Hand Washing Station, or Portable Waste Holding Tank – Tax Exemption
| RR19-10
|
| RR09-5
|
| RAB01-5
|
Monthly Service and Game Fees – Table Top Ordering and Bill Payment Tablets Used by a Restaurant
| PLR18-2
|
|
Vacation Rental Websites – “Rent by Owner” |
IL15-4 |
|
Resale Certificate- Responsibility of Seller |
RP08-2 |
|
|
RP98-2 |
|
|
RP95-1 |
|
Research and Development Machinery – Percentage Use |
RR08-3 |
|
Research and Development Machinery-Maximum Tax |
PLR94-11 |
|
|
PLR93-6 |
|
|
RR87-8 |
|
|
IL90-31 |
|
Restaurants Purchase of Tangible Personal Property |
RR95-6 |
|
|
RR92-3 |
|
Sales Tax Holidays (Annual “Back to School”): | |
2024
| IL24-7
|
2023
|
IL23-7
|
2022
| IL22-10
|
2021
| IL21-17
|
2020
| IL20-17
|
2019
| IL19-17
|
2018
|
IL18-5
|
|
2017 |
IL17-7 |
|
2016 |
IL16-6 |
|
2015 |
IL15-7 |
|
2014 |
IL14-10 |
|
2013 |
IL13-13 |
|
2012 |
IL12-7 |
|
2011 |
IL11-11 |
|
2010 |
IL10-6 |
|
2009 |
IL09-9 |
|
2008 |
IL08-11 |
|
2007 |
IL07-12 |
|
2006 |
IL06-14 |
|
2005 |
IL05-18 |
|
2004 |
IL04-10 |
List of Items
| RR19-4
|
|
RR10-7 |
|
|
RR05-9 |
|
|
RAB02-4 |
|
|
RAB01-3 |
|
|
RAB00-04 |
Questions and Answers
| RR19-4
|
|
RR10-8 |
|
|
RR05-10 |
|
|
RAB02-5 |
|
|
RAB01-4 |
|
|
RAB00-5 |
|
|
TRAB00-5 |
|
Sales Tax Holiday–Energy Efficient Products – Holiday Eliminated |
IL09-10 |
|
Sales Tax Holiday–Handguns, Rifles, and Shotguns (2nd Amendment Holiday) |
RR10-9 |
|
|
RR09-14 |
|
|
RR08-13 |
|
- Holiday Dates: 2010 |
IL10-6 |
|
Sales Tax Holiday-(One Time – Nov. 2006) |
RR06-7 |
|
Security System (See Communications) | |
|
Service Charge – Mandatory “Standardized Service Charge” to Country Club Members |
PLR11-2 |
|
Signs – Selling and Installing |
PLR07-4 |
|
Software – Application Service Provider |
PLR14-5 |
|
Application Service Provider and Claims and Billing |
PLR12-2 |
|
State Government-Sales To |
RR92-15 |
|
State Tax Rate: | |
|
Unprepared Food |
RR06-5 |
|
|
TRR06-5 |
|
Storage or Repair of Machines and Equipment in SC (See Machines) | |
|
Supplies Purchased for Management of Real Estate |
PLR05-5 |
Tariffs and Tariff Surcharges
| RR20-4
|
|
Telephone Calling Cards |
RR04-4 |
|
|
RR97-23 |
|
Textbooks: | |
Learning Information Systems Software
|
PRO02-3 |
|
Printed Form or Alternative Form |
RR94-11 |
Sale and Rental of Digital Textbooks
| PLR24-2
|
| Software |
TAM90-6 |
|
Used in Institution of Higher Learning |
PLR90-5 |
Tours:
| |
Brewery Tours and Beer Samples
| RR19-2
|
Micro-Distilleries and Liquor Tastings
| RR22-1
|
|
Transportation: | |
|
Factory-to-Customer |
TAM89-9 |
|
Fuel Used in Tugs |
PLR88-10 |
|
Infrastructure Maintenance Fee - New |
IL17-8 |
Notice to Motor Vehicle, Motorcycle, and Trailer Dealers and Retailers
| IL22-17
|
Notice to Motor Vehicle, Motorcycle, and Trailer Dealers and Retailers
|
IL17-10 |
|
Use Tax: | |
|
General Questions & Answers |
RR08-6 |
|
|
RR07-5 |
|
|
RR06-2 |
Information for Individuals, Businesses and Nonprofits
|
RR18-9
|
| RR16-6
|
|
Liability of Contractor or Retailer |
RR89-16 |
|
Temporary Storage (Exclusions from the Use Tax) |
RR09-17 |
|
Vending Machine Sales of Tangible Personal Property |
RR92-5 |
|
|
PLR06-1 |
|
Veterinarians: | |
|
Medicine Sold by Prescription |
TAM88-23 |
|
Medicines and Insecticides |
RAB01-10 |
|
Warranty, Maintenance, and Service Contracts: | |
|
Auto Warranties |
IL91-26 |
|
Optional Service Contract on Leased Vehicle |
PLR08-2 |
|
Warranty, Maintenance, and Similar Service Contracts |
RR11-1 |
|
|
RR06-9 |
|
|
RR05-12 |
|
|
RR93-6 |
Warranty Agreements and Withdrawals of Parts from Inventory
| PLR21-1
|
|
Water Heater Repair Program – Residential |
PLR09-1 |
|
Waste Disposal-Containers |
PLR88-20 |
|
Service |
PLR04-2 |
|
Water/Wastewater Treatment Plants (See Machine) | |
|
Withdrawal from Inventory – Wholesale Purchases |
RR08-11 |
|
Withdrawal of Parts-Retailers Service of Auto Warranties |
IL91-26
|
