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SC Sales Tax Manual09

  

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South Carolina Sales and Use Tax Manual, 2009 Edition

 

Introduction

Table of Contents

Chapter 1 - General Overview

Chapter 2 - Sales Tax Impositions

Chapter 3 - Use Tax Impositions

Chapter 4 - Casual Excise Tax

Chapter 5 - Sales or Purchases at Retail

Chapter 6 - "Gross Proceeds of Sale" and "Sales Price"

Chapter 7 - Tangible Personal Property

Chapter 8 - Exclusions

Chapter 9 - Exemptions

Chapter 10 - Maximum Tax Items

Chapter 11 - Accommodations

Chapter 12 - Local Sales and Use Taxes

Chapter 13 - Nexus

Chapter 14 - Manufacturers, Processors, and Compounders

Chapter 15 - Agriculture

Chapter 16 - Construction Contractors

Chapter 17 - Communications

Chapter 18 - Catawba Indian Reservation - State and Tribal Sales and Use Taxes

Chapter 19 - Motion Picture Production Companies

Chapter 20 - Medicines, Prosthetics and Medical Supplies

Chapter 21 - Unprepared Food Exemption

Chapter 22 - Administrative Requirements

Chapter 23 - Frequently Asked Questions


Below is a link to the South Carolina Sales and Use Tax Manual, 2009 Edition in it's entirety for downloading and searching.

 

South Carolina Sales and Use Tax Manual 2009 Edition



 
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