South Carolina · Regulations
Chapter 117 — DEPARTMENT OF REVENUE
285 sections
285 sections
- S.C. Code Regs. 117-200S.C. Code Regs. 117-200. Recordkeeping
- S.C. Code Regs. 117-200.1S.C. Code Regs. 117-200.1. Retention of Books and Records and the Use of Microfilm Reproduction of Books and Records
- S.C. Code Regs. 117-200.2S.C. Code Regs. 117-200.2. Model Recordkeeping and Retention
- S.C. Code Regs. 117-201S.C. Code Regs. 117-201. Supplying of Identifying Numbers
- S.C. Code Regs. 117-202S.C. Code Regs. 117-202. Definitions; Reimbursement for Costs Incurred in Complying with Summons
- S.C. Code Regs. 117-300S.C. Code Regs. 117-300. Retail License
- S.C. Code Regs. 117-300.1S.C. Code Regs. 117-300.1. Doing Business in South Carolina
- S.C. Code Regs. 117-300.2S.C. Code Regs. 117-300.2. Vending and other Coin-Operated Machines Dispensing Tangible Personal Property
- S.C. Code Regs. 117-300.3S.C. Code Regs. 117-300.3. Operation of Deceased Licensed Retailer’s Business by Personal Representative of His Estate
- S.C. Code Regs. 117-300.4S.C. Code Regs. 117-300.4. Application for Transfer
- S.C. Code Regs. 117-300.5S.C. Code Regs. 117-300.5. Fairs, Carnivals, Concessionaires at Athletic Stands and Other Public Exhibitions
- S.C. Code Regs. 117-300.6S.C. Code Regs. 117-300.6. Partnership
- S.C. Code Regs. 117-301S.C. Code Regs. 117-301. Agriculture
- S.C. Code Regs. 117-301.1S.C. Code Regs. 117-301.1. Livestock
- S.C. Code Regs. 117-301.2S.C. Code Regs. 117-301.2. Feed
- S.C. Code Regs. 117-301.3S.C. Code Regs. 117-301.3. Insecticides, Chemicals, Fertilizers, Soils Conditioners, Seeds and Seedlings
- S.C. Code Regs. 117-301.4S.C. Code Regs. 117-301.4. Containers and Labels
- S.C. Code Regs. 117-301.5S.C. Code Regs. 117-301.5. Farm Machinery
- S.C. Code Regs. 117-301.6S.C. Code Regs. 117-301.6. Fuel
- S.C. Code Regs. 117-301.7S.C. Code Regs. 117-301.7. Electricity and Gas
- S.C. Code Regs. 117-301.8S.C. Code Regs. 117-301.8. Building Materials, Supplies, Fixtures and Equipment for Commercial Housing of Poultry and Livestock
- S.C. Code Regs. 117-301.9S.C. Code Regs. 117-301.9. Sales by Farmers
- S.C. Code Regs. 117-301.10S.C. Code Regs. 117-301.10. Hatcheries
- S.C. Code Regs. 117-302S.C. Code Regs. 117-302. Manufacturers, Processors, Compounders, Miners, and Quarries
- S.C. Code Regs. 117-302.1S.C. Code Regs. 117-302.1. Ingredients and Component Parts and Items Used Directly
- S.C. Code Regs. 117-302.2S.C. Code Regs. 117-302.2. Containers
- S.C. Code Regs. 117-302.3S.C. Code Regs. 117-302.3. Coal, Coke or Other Fuel
- S.C. Code Regs. 117-302.4S.C. Code Regs. 117-302.4. Electricity
- S.C. Code Regs. 117-302.5S.C. Code Regs. 117-302.5. Machines
- S.C. Code Regs. 117-302.6S.C. Code Regs. 117-302.6. Pollution Control Machines
- S.C. Code Regs. 117-302.7S.C. Code Regs. 117-302.7. Outside Signs, Furnished
- S.C. Code Regs. 117-302.8S.C. Code Regs. 117-302.8. Patterns, Sales
- S.C. Code Regs. 117-303S.C. Code Regs. 117-303. Laundry, Launderette, Cleaning, Dyeing or Pressing Establishments
- S.C. Code Regs. 117-303.1S.C. Code Regs. 117-303.1. Retailers’ License-Laundries, Launderettes, Cleaning, Dyeing or Pressing Establishments
- S.C. Code Regs. 117-303.2S.C. Code Regs. 117-303.2. Rug and Carpet Cleaning
- S.C. Code Regs. 117-303.3S.C. Code Regs. 117-303.3. Furnishing Laundry Services, Etc. to Ships
- S.C. Code Regs. 117-303.4S.C. Code Regs. 117-303.4. Cleaning, Glazing, Dyeing and Storing Furs
- S.C. Code Regs. 117-304S.C. Code Regs. 117-304. Sales to, or Purchases by, the State, Counties, Municipalities and Other Political Subdivisions of the State
- S.C. Code Regs. 117-304.1S.C. Code Regs. 117-304.1. Transfers Between Agencies and Between the State and its Political Subdivisions
- S.C. Code Regs. 117-305S.C. Code Regs. 117-305. Meals
- S.C. Code Regs. 117-305.1S.C. Code Regs. 117-305.1. Educational Institutions
- S.C. Code Regs. 117-305.2S.C. Code Regs. 117-305.2. Medical Institutions
- S.C. Code Regs. 117-305.3S.C. Code Regs. 117-305.3. Educational and Medical Institutions and Food Service Companies Making Both Retail Sales and Withdrawing for Use from the Same Stock of Goods
- S.C. Code Regs. 117-305.4S.C. Code Regs. 117-305.4. Suppliers Selling Unprepared Food Products to Educational and Medical Institutions and to Food Service Companies
- S.C. Code Regs. 117-305.5S.C. Code Regs. 117-305.5. Exemption Meals Sold to School Children
- S.C. Code Regs. 117-305.6S.C. Code Regs. 117-305.6. Meals Furnished Employees, Restaurants
- S.C. Code Regs. 117-305.7S.C. Code Regs. 117-305.7. Meals Served by Railroads, Airlines, Etc
- S.C. Code Regs. 117-305.8S.C. Code Regs. 117-305.8. Meals Served by Boarding Houses
- S.C. Code Regs. 117-306S.C. Code Regs. 117-306. Repairs
- S.C. Code Regs. 117-306.1S.C. Code Regs. 117-306.1. Repairs to Machines
- S.C. Code Regs. 117-306.2S.C. Code Regs. 117-306.2. Automobile Repair Shops
- S.C. Code Regs. 117-306.3S.C. Code Regs. 117-306.3. Jewelry Repairmen
- S.C. Code Regs. 117-306.4S.C. Code Regs. 117-306.4. Shoe Repairmen
- S.C. Code Regs. 117-307S.C. Code Regs. 117-307. Hotels, Motels, and Similar Facilities
- S.C. Code Regs. 117-307.1S.C. Code Regs. 117-307.1. Examples of the Application of Tax to Various Charges Imposed by Hotels, Motels, and Other Facilities
- S.C. Code Regs. 117-307.2S.C. Code Regs. 117-307.2. Purchases by Hotels, Motels and Other Facilities
- S.C. Code Regs. 117-307.3S.C. Code Regs. 117-307.3. Certain Facilities Not Subject to the Tax
- S.C. Code Regs. 117-307.4S.C. Code Regs. 117-307.4. Rentals in Excess of Ninety Days Not Subject to the Tax—Airlines, Bus Companies, Etc
- S.C. Code Regs. 117-307.5S.C. Code Regs. 117-307.5. Certain Exchanges of Accommodations Exempt from the Tax
- S.C. Code Regs. 117-307.6S.C. Code Regs. 117-307.6. Accommodations Furnished to the Federal Government or Federal Government Employees
- S.C. Code Regs. 117-307.7S.C. Code Regs. 117-307.7. The Application of Tax to Hurricane Rental Insurance Charges Imposed by Hotels, Motels, and Other Facilities
- S.C. Code Regs. 117-308S.C. Code Regs. 117-308. Professional, Personal, and Other Services
- S.C. Code Regs. 117-308.1S.C. Code Regs. 117-308.1. Professional Services
- S.C. Code Regs. 117-308.2S.C. Code Regs. 117-308.2. Dentists
- S.C. Code Regs. 117-308.3S.C. Code Regs. 117-308.3. Doctors
- S.C. Code Regs. 117-308.4S.C. Code Regs. 117-308.4. Lawyers
- S.C. Code Regs. 117-308.5S.C. Code Regs. 117-308.5. Veterinarians
- S.C. Code Regs. 117-308.6S.C. Code Regs. 117-308.6. Architects
- S.C. Code Regs. 117-308.7S.C. Code Regs. 117-308.7. Ophthalmologists, Oculists and Optometrists
- S.C. Code Regs. 117-308.8S.C. Code Regs. 117-308.8. Hospitals, Infirmaries, Sanitariums, Nursing Homes and like Institutions
- S.C. Code Regs. 117-308.9S.C. Code Regs. 117-308.9. Advertising Agencies
- S.C. Code Regs. 117-308.10S.C. Code Regs. 117-308.10. Bookbinders and Paper Cutters
- S.C. Code Regs. 117-308.11S.C. Code Regs. 117-308.11. Jewelry Repairmen
- S.C. Code Regs. 117-308.12S.C. Code Regs. 117-308.12. Shoe Repairmen
- S.C. Code Regs. 117-308.13S.C. Code Regs. 117-308.13. Barber and Beauty Shops
- S.C. Code Regs. 117-308.14S.C. Code Regs. 117-308.14. Taxidermists
- S.C. Code Regs. 117-308.15S.C. Code Regs. 117-308.15. Automobile Painters
- S.C. Code Regs. 117-308.16S.C. Code Regs. 117-308.16. Painters
- S.C. Code Regs. 117-309S.C. Code Regs. 117-309. Retailers
- S.C. Code Regs. 117-309.1S.C. Code Regs. 117-309.1. Florists
- S.C. Code Regs. 117-309.2S.C. Code Regs. 117-309.2. Photographers, Photo Finishers, and Photo Copiers
- S.C. Code Regs. 117-309.3S.C. Code Regs. 117-309.3. Printers
- S.C. Code Regs. 117-309.4S.C. Code Regs. 117-309.4. Artists
- S.C. Code Regs. 117-309.5S.C. Code Regs. 117-309.5. Sellers of Custom-made Items
- S.C. Code Regs. 117-309.6S.C. Code Regs. 117-309.6. Machine Shops
- S.C. Code Regs. 117-309.7S.C. Code Regs. 117-309.7. Ship Chandlers
- S.C. Code Regs. 117-309.8S.C. Code Regs. 117-309.8. Undertakers
- S.C. Code Regs. 117-309.9S.C. Code Regs. 117-309.9. Sign Companies
- S.C. Code Regs. 117-309.10S.C. Code Regs. 117-309.10. Interior Decorators
- S.C. Code Regs. 117-309.11S.C. Code Regs. 117-309.11. Sellers of Ice
- S.C. Code Regs. 117-309.12S.C. Code Regs. 117-309.12. Sellers of Oxygen, Propane or Butane
- S.C. Code Regs. 117-309.13S.C. Code Regs. 117-309.13. Sellers of Automobile Seat Cover and Top Linings
- S.C. Code Regs. 117-309.14S.C. Code Regs. 117-309.14. Sellers of Ice Cream Freezers
- S.C. Code Regs. 117-309.15S.C. Code Regs. 117-309.15. Rentals and Leases
- S.C. Code Regs. 117-309.16S.C. Code Regs. 117-309.16. Materials Used to Recondition Automotive Vehicles for Resale
- S.C. Code Regs. 117-309.17S.C. Code Regs. 117-309.17. Withdrawals From Stock, Merchants
- S.C. Code Regs. 117-310S.C. Code Regs. 117-310. Freight and Delivery Charges
- S.C. Code Regs. 117-310.1S.C. Code Regs. 117-310.1. Transportation Costs, Sellers
- S.C. Code Regs. 117-311S.C. Code Regs. 117-311. Railroads
- S.C. Code Regs. 117-311.1S.C. Code Regs. 117-311.1. Railroad Companies, Sales to