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 | 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 |
| | 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 | 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 |
| | | -Wireless Communication Systems/Radio Signal in Building | PLR07-3 |
Rebate-Alternative Fuel Vehicles and Conversion Equipment | IL08-13 |
| IL08-2 |
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) | |
| LP Gas Storage Tank | PLR04-4 |
| Portable Toilet | RR09-5 |
| | RAB01-5 |
Resale Certificate- Responsibility of Seller | RP08-2 |
| RP98-2 |
| RP95-1 |
Research and Development Machinery-Maximum Tax | PLR94-11 |
| PLR93-6 |
| RR87-8 |
| IL90-31 |
Restaurants Purchase of Tangible Personal Property | RR95-6 |
Retirement Communities-Rentals to Transients | RR09-7 |
| RR92-3 |
Sales Tax Holidays (Annual “Back to School”): | |
Dates: 2009 | IL09-9 |
2008 | IL08-11 |
2007 | IL07-12 |
2006 | IL06-14 |
2005 | IL05-18 |
2004 | IL04-10 |
List of Items | RR05-9 |
| RAB02-4 |
| RAB01-3 |
| RAB00-04 |
Questions and Answers | 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) | RR09-14 |
| RR08-13 |
Sales Tax Holiday-(One Time – Nov. 2006) | RR06-7 |
Security System (See Communications) | |
Signs – Selling and Installing | PLR07-4 |
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 |
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 |
Use Tax: | |
General Questions & Answers | RR08-6 |
| RR07-5 |
| RR06-2 |
Liability of Contractor or Retailer |
