Proposed Regulation Calendar

The following is a list of proposed regulations. Proposals to add, amend, or repeal a regulation must follow a specific process, as established in Chapter 23 of Title 1 of The South Carolina Code of Laws, and must be approved by the General Assembly. If you have any comments or suggestions with respect to these proposals, please send them via the e-mail address listed below.

Proposed Regulation	Type Tax/ Subject	E-Mail Address	Status	Final Regulation
Staff Draft – 117-314.11	Sales and Use Tax Adding Reg. 117-314.11 Federal Government Contracts	Mccormj@sctax.org	NPH published in St. Reg. in August 2008
Staff Draft – 117-333	Sales Tax Amend Reg. 117-333 Donors, Prizes & Gifts Shipped by Retailers	Mccormj@sctax.org	NPH published in St. Reg. in August 2008
Staff Draft – 117-1350	Deed Recording Fee Amend Reg. 117-1350 Real Estate Transactions	Mccormj@sctax.org	NPH to be published in St. Reg. in September 2008
	Sales Tax Amend Reg. 117-329 Taxability of communication services	Mccormj@sctax.org	GA Approved Effective Date: 6/27/08	Doc. #3164
	Accommodations Amend Reg. 117-307.3 Facility consisting of less than 6 sleeping rooms	Mccormj@sctax.org	GA Approved Effective Date: 6/27/08	Doc. #3159
	Sales and Use Tax Amend Reg. 117-304-1 Items manufactured by a state agency	Mccormj@sctax.org	GA Approved Effective Date: 6/27/08	Doc. #3158
	Sales and Use Tax Amend Reg. 117-337 Unprepared food exemption	Mccormj@sctax.org	GA Approved Effective Date: 7/25/08	Doc. #3189
	Sales Tax Amend Regs. 117-307 & 117-307-1 - Accommodations	Mccormj@sctax.org	GA Approved Effective Date: 6/27/08	Doc. #3163
	ABL   Amend Reg. 7-201 Protest of beer or wine permits or a Alcoholic liquor license	Mccormj@sctax.org	GA Approved Effective Date: 7/27/07	Doc. #3101
	Sales and Use Tax   Amend Reg. 117-335 Manufactured and Modular homes	Mccormj@sctax.org	GA Approved Effective Date: 7/27/07	Doc. #3100
	Property Tax   Repeal Reg. 117-1720.1 Responsibilities of DOR & Comptroller General	Mccormj@sctax.org	GA approved Effective Date: 2/22/08	Doc. #3109
	Sales and Use Tax   Adding Reg. 117-318.8 Returned merchandise & restocking fees	Mccormj@sctax.org	GA approved Effective Date: 10/1/08	Doc. #3110
	Sales & Use Tax Amend Reg. 117-300.6	Mccormj@sctax.org	GA approved. Effective 2/23/07	Doc. #3057
Staff Draft – Doc. #7-401. 7-401.1 & 7-700	ABL   Amend Regs. 7-401, 7-401.1 & 7-700 Premises	pearcea@sctax.org	ND re-published in St. Reg.in July 2008

ND – Notice of Drafting
NPH – Notice of Public Hearing
GA – General Assembly
St. Reg. – State Register
Doc # - Document Number (assigned by Legislative Council once NPH is published)
Staff Draft – The ND that has been, or will be, published in the St. Reg.
Exp. Date – Expiration Date