Accommodations Tax: | |
| Accommodations Tax Funds-Allocation | RR98-22 |
| Additional Guest Charges- Hotel Charges for Services and Package Deals | RR98-21 |
| | RR97-3 |
| | 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 | RR09-2 |
| | RR04-1 |
| 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 | RR04-12 |
| Valet Services | RR91-3 |
| | IL89-25 |
Age 85 and Older Purchases – Tax Rates | 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 |
Bad Debts 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 | 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 |
Coast Guard Auxiliary National Board-Exemption | PLR88-18 |
Coin-Operated Laundromats-Cleaning Supply Sales/Wash & Fold Services | RR88-7 |
Communications: | |
| 900/976 Telephone Service | RR06-8 |
| | RR04-15 |
| Answering Service | RR06-8 |
| | RR04-15 |
| Cable Television Services | RR06-8 |
| | RR04-15 |
| Clearing House Telephone Receivables | PLR88-15 |
| Communication Towers | PLR05-4 |
| | PRO00-5 |
| Computer Access Time/Database | PLR89-21 |
| Data Processing - Electronic Patient Statements and Claims | PLR04-1 |
| 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 | RR06-8 |
| | RR04-15 |
| Fax Transmission Services | 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 |
| On-Line Information Services | RR06-8 |
| | RR04-15 |
| Paging Services | RR06-8 |
| | RR04-15 |
| Prepaid Wireless Calling Arrangements | RR06-8 |
| | RR04-15 |
| Satellite Programming Services | RR06-8 |
| | RR04-15 |
| Security Systems | PLR97-5 |
| | PLR97-4 |
| | TAM95-1 |
| Services Specifically Listed As Taxable or Nontaxable | RR06-8 |
| | RR04-15 |
| | RR89-14 |
| | IL89-28 |
| Teleconferencing Services | RR06-8 |
| | RR04-15 |
| Telecopying Services | PLR90-4 |
| Telephone Calling Cards (See Telephone Calling Cards) | |
| Telephone Services | RR06-8 |
| | RR04-15 |
| Universal Service Fund Surcharge Billed by Telephone Companies | RR03-1 |
Computer Software, Hardware and Maintenance Contracts | PLR89-6 |
Computer Software: | |
| Electronic Delivery | RR96-3 |
| Maintenance | RR93-4 |
| Overview and Questions and Answers | RR03-5 |
| Software and Software Maintenance Contracts | 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 |
| Medial Records | PLR05-2 |
| Medical Records by Professionals | RR04-5 |
Coupons and Discount Cards | RR99-9 |
| | PLR99-4 |
| | RR98-15 |
Coupons (Federal) for Television Converter Boxes | RR08-4 |
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 |
| Residential Area Lights | TAM87-5 |
| Sales to the Federal Government | IL89-10 |
Exemption - Sales and Use Tax | PLR87-1 |
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 Coupons & Vouchers | |
| Car Assistance Rebate System | RR09-11 |
| Television Converter Boxes | RR08-4 |
Federal Employee Credit Cards | 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 |
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 | 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 |
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 |
Lease: | |
| Cancellation Fees | PLR88-5 |
| 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) | 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 | 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 |
| 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 |
| Drug Infusion Therapies and Disposable Supplies | PRO01-4 |
| Electrical Devices Sold by Prescription | PLR92-4 |
| General Exemption Information | 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 and Late Fees-Video Rental Club | RR90-6 |
| 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 | 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 | 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 |
| 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) | |
Research and Development Machinery – Percentage Use | RR08-3 |
Newspaper Inserts - Digital Imaging Services | PLR98-1 |
Newspapers/Publications | PLR93-1 |
Nexus: | |
| Economic Presence (Use Tax) | IL90-29 |
| Creating Activities for Sales and Use Taxes | 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 | 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 |
Photograph Prints to Professional Photographers via Internet – Wholesale Sale | PLR07-7 |
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 |
Propane Gas | PLR98-4 |
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 | 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 |
| |
