SC Department of Revenue
Intangible Items Subject to Sales Tax


Intangible Items Subject to Sales Tax

The sales tax also applies to the fair market value of tangible personal property purchased by the retailer at wholesale for resale, but used by the retailer or any other person. This is considered  ‘Withdrawals for own use”.

In addition to applying to items one normally thinks of as tangible personal property -furniture, appliances, clothing, etc. - the sales and use tax also applies to:

  • Communications like paging services,
  • Laundry and dry cleaning services, and
  • Electricity,
  • 900/976 Telephone Services which are taxed at  10%
  • Tangible personal property brought into SC by its manufacturer for storage, use and consumption in SC.

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