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South Carolina Department of Revenue
Policy Division

P.O. Box 125
Columbia, SC 29214

 
TitleNumber
Accommodations Tax:         
       Accommodations Tax Funds-Allocation RR98-22
       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 RR15-11
RR13-2
       RR09-2
       RR04-1
       Hurricane Rental Insurance RR14-7
       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
       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        RR16-9
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
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:          
       Dockage and Storage Rental TAM90-5
       Tax Rate/Maximum Tax   RR08-7
       RR92-12
Cash Discounts Allowed and Taken-Gross Proceeds of Sales          PLR89-8
Casual Excise Tax-Collection          RR08-8
       RR04-13
       RR95-12
       Outboard Motors RR92-2
       Transfers Subject To   RR92-10
       Vehicles Declared a Loss by an Insurance Company RR93-13
Catawba Indian Claims Settlement Act          RR98-18
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 Processing - Electronic Patient Statements and Claims PLR04-1
              Monthly Charges for Use of Patient / Practice Software and billing Service PLR12-2
       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 Services PLR10-2
       Online Subscription Services 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
       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 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-Drop Shipments by Manufacturers        RR98-8
       PLR88-2
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 Exemption  
                   - Vacant Apartment, Single Family Homes and Homeowners Associations   RR17-1
                   - Nursing Homes, Assisted Living Facilities, Healthcare Facilities, Dormitories and
                     Prisons  
RR17-4
       Sales by Solar Energy FacilityRR15-14
       Sales to the Federal Government IL89-10
Exemption  - Sales and Use Tax          PLR87-1
       Certain Injectable Medications and Injectable Biologics IL13-9
       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
​       Solar Energy Facility – Eligibility for ExemptionPLR15-1
​​       Sales of Seeds and Plants to Grow FoodRR16-8
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
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
Fisherman-Sale of Oysters           PLR93-4
Food (See Also Meals):          
       Exemption for Unprepared food – November 1, 2007 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         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
       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 – “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) ​IL17-4
​​ ​IL16-14
​​ ​IL16-3
IL15-12
                          IL15-3
       IL14-17
       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 RR09-9
       RR91-17
       RR90-11
       Retailers Required to Remit Tax when Delivering to Purchaser in Another County RR09-9
       RR05-16
       Transportation Tax - Charleston County IL03-10
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
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
Maximum Tax-(See Also Research and Development Machinery)        
       All Terrain Vehicles & Legend Race Cars RAB00-03
       Barge RR06-6
       Boats, Motors and Boat Trailers RR08-7
       RR92-12
       Fire Trucks and Fire Fighting Equipment 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 RR10-6
       Personal Watercraft 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
       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/Supplies by Prescription-(See Also Prosthetic Devices or Veterinarian)         
       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 RR11-3
       RR10-2
       RR03-2
       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:
              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 RR05-4
       IL93-30
       IL93-25
       IL92-26
       IL88-21
              Farm Trailers RR99-3
              Utility Trailers RR14-2
       Travel Trailers Sold to Nonresidents 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 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
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
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 FormRR15-10
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 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:       
       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)
       Portable Toilet RR09-5
       RAB01-5
       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”):       
       Dates: 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 RR10-7
       RR05-9
       RAB02-4
       RAB01-3
       RAB00-04
       Questions and Answers 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)       
​Streaming of Television Programs, Movies, Music, Etc.RR16-5
Supplies Purchased for Management of Real Estate        PLR05-5
Telephone Calling Cards        RR04-4
       RR97-23
Textbooks:       
       Learning Information Systems Software PRO02-3
       Printed Form or Alternative Form RR94-11
       Software TAM90-6
       Used in Institution of Higher Learning PLR90-5
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 IL17-10
Use Tax:       
       General Questions & Answers RR08-6
       RR07-5
       RR06-2
​       Information for Individuals, Businesses and NonprofitsRR16-6
       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
       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