South Carolina · Regulations
Chapter 117 — DEPARTMENT OF REVENUE
285 sections
285 sections
- S.C. Code Regs. 117-311.2S.C. Code Regs. 117-311.2. Railroad Companies—Crossties and Timbers
- S.C. Code Regs. 117-311.3S.C. Code Regs. 117-311.3. Railroad Companies—Sales to of Crossties and Timbers by Producer
- S.C. Code Regs. 117-311.4S.C. Code Regs. 117-311.4. Railroad Companies—Machines
- S.C. Code Regs. 117-311.5S.C. Code Regs. 117-311.5. Railroad Rails
- S.C. Code Regs. 117-311.6S.C. Code Regs. 117-311.6. Railroads, Lumber Used for Repairing Railroad Cars
- S.C. Code Regs. 117-311.7S.C. Code Regs. 117-311.7. Railroads, Motor Oil Used in Diesel Engines
- S.C. Code Regs. 117-311.8S.C. Code Regs. 117-311.8. Ties and Timbers
- S.C. Code Regs. 117-311.9S.C. Code Regs. 117-311.9. Ties and Timbers in Interstate Commerce
- S.C. Code Regs. 117-311.10S.C. Code Regs. 117-311.10. Ties and Timbers, Constructive Delivery of
- S.C. Code Regs. 117-311.11S.C. Code Regs. 117-311.11. Meals Served by Railroads, Airlines, Etc
- S.C. Code Regs. 117-312S.C. Code Regs. 117-312. Containers and Other Packaging Material
- S.C. Code Regs. 117-312.1S.C. Code Regs. 117-312.1. Containers and Packaging Materials, Sales of to Licensed Retailers
- S.C. Code Regs. 117-312.2S.C. Code Regs. 117-312.2. Containers, Beverage Boxes and Crates
- S.C. Code Regs. 117-312.3S.C. Code Regs. 117-312.3. Packaging Materials
- S.C. Code Regs. 117-312.4S.C. Code Regs. 117-312.4. Advertising Materials
- S.C. Code Regs. 117-312.5S.C. Code Regs. 117-312.5. Multiform Invoices
- S.C. Code Regs. 117-312.6S.C. Code Regs. 117-312.6. Grease, Protective
- S.C. Code Regs. 117-312.7S.C. Code Regs. 117-312.7. Rust Preventives
- S.C. Code Regs. 117-312.8S.C. Code Regs. 117-312.8. Icing of Perishables
- S.C. Code Regs. 117-313S.C. Code Regs. 117-313. Labor
- S.C. Code Regs. 117-313.1S.C. Code Regs. 117-313.1. Labor, Fabrication
- S.C. Code Regs. 117-313.2S.C. Code Regs. 117-313.2. Subcontracted Labor, Repairs
- S.C. Code Regs. 117-313.3S.C. Code Regs. 117-313.3. Installation Charges
- S.C. Code Regs. 117-313.4S.C. Code Regs. 117-313.4. Alteration Charges
- S.C. Code Regs. 117-314S.C. Code Regs. 117-314. Construction
- S.C. Code Regs. 117-314.1S.C. Code Regs. 117-314.1. Sales of Building Materials
- S.C. Code Regs. 117-314.2S.C. Code Regs. 117-314.2. Building Materials
- S.C. Code Regs. 117-314.4S.C. Code Regs. 117-314.4. Awnings
- S.C. Code Regs. 117-314.5S.C. Code Regs. 117-314.5. Elevators
- S.C. Code Regs. 117-314.6S.C. Code Regs. 117-314.6. Pumps
- S.C. Code Regs. 117-314.7S.C. Code Regs. 117-314.7. Pump Installed by Contractor
- S.C. Code Regs. 117-314.8S.C. Code Regs. 117-314.8. Crossties, Timbers, Etc
- S.C. Code Regs. 117-314.9S.C. Code Regs. 117-314.9. Contractors Equipment, Useful Life of
- S.C. Code Regs. 117-314.10S.C. Code Regs. 117-314.10. Machines, Pipe Threading
- S.C. Code Regs. 117-314.11S.C. Code Regs. 117-314.11. Federal Government Construction Contracts
- S.C. Code Regs. 117-315S.C. Code Regs. 117-315. Newspapers and Newsprint Paper
- S.C. Code Regs. 117-315.1S.C. Code Regs. 117-315.1. Newspapers
- S.C. Code Regs. 117-315.2S.C. Code Regs. 117-315.2. Newsprint Paper
- S.C. Code Regs. 117-315.3S.C. Code Regs. 117-315.3. Newspaper Publishers
- S.C. Code Regs. 117-316S.C. Code Regs. 117-316. Books
- S.C. Code Regs. 117-316.1S.C. Code Regs. 117-316.1. Textbooks
- S.C. Code Regs. 117-316.2S.C. Code Regs. 117-316.2. Sale of Books to Libraries
- S.C. Code Regs. 117-317S.C. Code Regs. 117-317. Sales of Repossessed Property
- S.C. Code Regs. 117-317.1S.C. Code Regs. 117-317.1. Finance Companies and Other Lending Institutions
- S.C. Code Regs. 117-317.2S.C. Code Regs. 117-317.2. Retailers
- S.C. Code Regs. 117-318S.C. Code Regs. 117-318. Gross Proceeds of Sales and Sales Price
- S.C. Code Regs. 117-318.2S.C. Code Regs. 117-318.2. Carrying and Finance Charges
- S.C. Code Regs. 117-318.3S.C. Code Regs. 117-318.3. Lay-away Sales
- S.C. Code Regs. 117-318.4S.C. Code Regs. 117-318.4. Withdrawals for Use—Renter
- S.C. Code Regs. 117-318.5S.C. Code Regs. 117-318.5. Gift Wrapping Charges
- S.C. Code Regs. 117-318.6S.C. Code Regs. 117-318.6. Gratuities
- S.C. Code Regs. 117-318.7S.C. Code Regs. 117-318.7. Bottle Deposits
- S.C. Code Regs. 117-318.8S.C. Code Regs. 117-318.8. Returned Merchandise and Restocking Fees (Effective October 1, 2008)
- S.C. Code Regs. 117-319S.C. Code Regs. 117-319. Warehousemen
- S.C. Code Regs. 117-320S.C. Code Regs. 117-320. Use Tax
- S.C. Code Regs. 117-320.1S.C. Code Regs. 117-320.1. Property Purchased and Used Without the State ... Later Used in South Carolina
- S.C. Code Regs. 117-320.2S.C. Code Regs. 117-320.2. Vehicles Replaced under Insurance Contracts
- S.C. Code Regs. 117-321S.C. Code Regs. 117-321. Ships and Sales of Fuel, Lubricants and Mechanical Supplies to Ship
- S.C. Code Regs. 117-321.1S.C. Code Regs. 117-321.1. Sales of Fuel, Lubricants and Mechanical Supplies
- S.C. Code Regs. 117-321.2S.C. Code Regs. 117-321.2. Dry Dock
- S.C. Code Regs. 117-322S.C. Code Regs. 117-322. Casual and Isolated Sales
- S.C. Code Regs. 117-323S.C. Code Regs. 117-323. Exemption of the Gross Proceeds of the Sale of Combustible Heating Material or Substances Used for Residential Purposes
- S.C. Code Regs. 117-324S.C. Code Regs. 117-324. Dual Business
- S.C. Code Regs. 117-326S.C. Code Regs. 117-326. Savings and Loan Associations
- S.C. Code Regs. 117-327S.C. Code Regs. 117-327. Leased Departments
- S.C. Code Regs. 117-328S.C. Code Regs. 117-328. Radio and TV Stations
- S.C. Code Regs. 117-329S.C. Code Regs. 117-329. Communications Services
- S.C. Code Regs. 117-329.1S.C. Code Regs. 117-329.1. Ways or Means for Transmission of Voice or Messages
- S.C. Code Regs. 117-329.2S.C. Code Regs. 117-329.2. Prepaid Wireless Calling Arrangements
- S.C. Code Regs. 117-329.4S.C. Code Regs. 117-329.4. Examples of Taxable Communications Services
- S.C. Code Regs. 117-329.5S.C. Code Regs. 117-329.5. Examples of Non-Taxable Communications Services
- S.C. Code Regs. 117-330S.C. Code Regs. 117-330. Automatic Data Processing
- S.C. Code Regs. 117-331S.C. Code Regs. 117-331. Airport Fixed Based Operators
- S.C. Code Regs. 117-332S.C. Code Regs. 117-332. Medicines, Prosthetic Devices and Hearing Aids
- S.C. Code Regs. 117-333S.C. Code Regs. 117-333. Donors and Goods Given Away for Advertising Purposes
- S.C. Code Regs. 117-334S.C. Code Regs. 117-334. Interstate Commerce
- S.C. Code Regs. 117-334.2S.C. Code Regs. 117-334.2. Goods coming into this State - Use Tax:
- S.C. Code Regs. 117-334.3S.C. Code Regs. 117-334.3. Goods coming into this State and Delivered onto the Catawba Indian Reservation
- S.C. Code Regs. 117-334.4S.C. Code Regs. 117-334.4. Application of the Sales or Use Tax under Other Circumstances
- S.C. Code Regs. 117-334.5S.C. Code Regs. 117-334.5. Goods shipped from this State
- S.C. Code Regs. 117-335S.C. Code Regs. 117-335. Manufactured Homes and Modular Homes
- S.C. Code Regs. 117-335.1S.C. Code Regs. 117-335.1. Manufactured Homes
- S.C. Code Regs. 117-335.2S.C. Code Regs. 117-335.2. Modular Homes
- S.C. Code Regs. 117-335.3S.C. Code Regs. 117-335.3. Other Factory Fabricated Buildings
- S.C. Code Regs. 117-335.4S.C. Code Regs. 117-335.4. Furniture and Appliance
- S.C. Code Regs. 117-335.5S.C. Code Regs. 117-335.5. Heat Pumps, Decks, Steps, Skirting and Similar Items
- S.C. Code Regs. 117-336S.C. Code Regs. 117-336. Definition of the Term “Facility”
- S.C. Code Regs. 117-337S.C. Code Regs. 117-337. Sales of Unprepared Food
- S.C. Code Regs. 117-337.1S.C. Code Regs. 117-337.1. “Eligible Food” Defined
- S.C. Code Regs. 117-337.2S.C. Code Regs. 117-337.2. “Prepared Meals or Food” Defined
- S.C. Code Regs. 117-337.3S.C. Code Regs. 117-337.3. General Rules
- S.C. Code Regs. 117-337.4S.C. Code Regs. 117-337.4. Examples
- S.C. Code Regs. 117-337.5S.C. Code Regs. 117-337.5. Local Taxes
- S.C. Code Regs. 117-337.6S.C. Code Regs. 117-337.6. Records
- S.C. Code Regs. 117-620.1S.C. Code Regs. 117-620.1. Legal Residence When Domiciled in a Foreign Country
- S.C. Code Regs. 117-640.1S.C. Code Regs. 117-640.1. Military Pay, Non-Service Income, and Income Earned by Military Spouses
- S.C. Code Regs. 117-640.2S.C. Code Regs. 117-640.2. Legal Residence When Military Personnel is Domiciled in a Foreign Country
- S.C. Code Regs. 117-640.3S.C. Code Regs. 117-640.3. National Guard or Reserve Pension or Retirement Income
- S.C. Code Regs. 117-670S.C. Code Regs. 117-670. Reporting Final Income When Planning to Cease Doing Business in State
- S.C. Code Regs. 117-700.1S.C. Code Regs. 117-700.1. Definition of Related Expense as Used for Allocation