South Carolina Administrative Code

115-4. Audiology License - Hearing Aid Dispensing. (A) An audiologist may determine through a comprehensive hearing assessment, inquiry, actual observation, or review of any other available information that a prospective hearing aid user has a condition of the ear or auditory sys…

115-5. Deleted by State Register Volume 38, Issue No. 6, Doc. No. 4389, eff June 27, 2014. Editor’s Note Former R. 115-5 was titled Audiology License - Hearing Aid Dispensing and had the following history: Amended by State Register Volume 22, Issue No. 6, Part 3, eff June 26, 199…

115-6. Continuing Education. (A) Courses used to meet the continuing education requirement must meet at least one of the following conditions: (1) Courses offered by an American Speech-Language Hearing Association (ASHA) or American Academy of Audiology (AAA) Continuing Education…

115-7. Code of Ethics. PRINCIPLE 1: Individuals shall provide professional services with honesty and compassion, and shall respect the dignity, worth and rights of those served. Rule 1a: Individuals shall not limit the delivery of professional services on any basis that is unjust…

117-1000. This regulation contains general annual report provisions.

117-1000.1. What Constitutes an Officer of a Corporation. An officer of a corporation is a person who by election or appointment is empowered to perform official functions of a corporation. By official functions is meant any duty devolving a President, Vice- President, Treasurer,…

117-1075. This regulation contains general provisions of the license fee imposed on gross receipts and property.

117-1075.1. Items Included in Gross Receipts. Gross receipts, as used in Section 12-20-100, include all receipts from operations within the State, and also other profit and loss items with a local situs. Intangible income from intangibles used in the conduct of the business withi…

117-1200. Alcoholic Liquor Taxes. Chapter 33 of Title 12 imposes various taxes on alcoholic liquors. The following subsections address various aspects of these taxes as administered by the South Carolina Department of Revenue. 117-1200.1. Sales to Governmental Reservations. Any w…

117-1250. Beer and Wine Taxes. Article 7 of Chapter 21 of Title 12 imposes various taxes on beer and wine. The following subsections address various aspects of these taxes as administered by the South Carolina Department of Revenue. 117-1250.1. Sales or Exchanges with Other Whole…

117-1300. Coin-operated Devices. Article 19 of Chapter 21 of Title 12 imposes various taxes on coin-operated and other devices as well as the owner of these devices. The following subsections address various aspects of these taxes as administered by the South Carolina Department …

117-1350. Deed Fee—Assumption of a Mortgage in the Conveyance of Real Property. South Carolina imposes a deed recording fee pursuant to Chapter 24 of Title 12. This fee is composed of two fees - a state fee and a county fee. The fee is collected by the office of the clerk of cour…

117-1450. Motor Fuel Tax—LP Gas. When LP gas is used as a fuel in motor vehicles that are operated on the public highways and the amount of LP gas thus used cannot be determined using any other method, the following miles per gallon will be used for computing taxable gallons on t…

117-1500. Bank Tax. Chapter 11 of Title 12 imposes a franchise tax on banks. The following subsections address various aspects of this franchise tax as administered by the South Carolina Department of Revenue. 117-1500.1. Entire Net Income. The term ‘‘entire net income’’ as used …

117-1550. Income Tax on Building and Loan Associations. Chapter 13 of Title 12 imposes an income tax on building and loan associations. The following subsections address various aspects of this income tax as administered by the South Carolina Department of Revenue. 117-1550.1. De…

117-1600. Cigarette Taxes. Chapter 21 of Title 12 imposes an excise tax on cigarettes. Chapters 47 and 48 of Title 11 impose certain reporting requirements on cigarette distributors. The following subsections address various aspects of the taxes imposed on cigarettes as well as r…

117-1720.2. General Requirements for Ratio Study. A. In accordance with Section 12-43-250 of the South Carolina Code of Laws, the Department of Revenue shall annually make a ratio study of all the counties in the State to determine if the level of appraisal and/or assessment and …

117-1740. County Administrative Requirements and Forms to Be Filed with the County. The purpose of these regulations are to define the general administrative requirements applicable to the counties in the administration of the property tax law and to provide information to be req…

117-1760. Classification of Property - General Provisions as to Use of Property. The purpose of these regulations are to provide information about classifying companies and property for property tax purposes. 117-1760.1. Classification of Companies. The major operation of the com…

117-1780. Classification of Property - Agricultural Use Property. These regulations address the application of the property tax laws to agricultural property and how property may qualify as agricultural use property. (See also, Property Tax Regulation 117-1840.2 on how to value a…

117-1800. Classification of Property - Legal Residence. These regulations address the application of the property tax laws to residential property and how property may qualify as legal residence property. 117-1800.1. Application for Special Assessment as Legal Residence. 1. Quali…

117-1820. Manufacturing Plants Constructed Pursuant to the Industrial Revenue Bond Act. These regulations address how manufacturing plants that are subject to the Industrial Revenue Bond Act are to be treated. 117-1820.1. Manufacturing Plants Constructed Pursuant to the Industria…

117-1840. Valuation of Property Subject to Property Taxes. These regulations address how property subject to South Carolina property taxes are to valued. 117-1840.1. Value of Merchants’ Furniture, Fixtures and Equipment. The fair market value of merchants’ furniture, fixtures and…

117-1860. Returns. These regulations address how and where returns dealing with property taxes are to be filed. 117-1860.1. Licensed Automotive Vehicles and Airplanes. The return of property to the Department of Revenue for property assessment purposes shall not include licensed …

117-201. Supplying of Identifying Numbers. Any person required to make a return, statement, or document to the South Carolina Department of Revenue shall include in such return, statement, or other document such identifying numbers as may be prescribed for securing proper identif…

117-202. Definitions; Reimbursement for Costs Incurred in Complying with Summons. Section 1. For purposes of this regulation the words terms and phrases when used herein shall have the meaning ascribed thereto. (a) A ‘‘taxpayer’’ is a person, firm, corporation or other entity wit…

117-301. Agriculture. The South Carolina sales and use tax law provides many exemptions from the tax for the agriculture industry. The exemptions are found in Code Section 12-36-2120 and include exemptions for livestock, feed, insecticides, chemicals, fertilizers, containers, lab…

117-301.7. Electricity and Gas. The following sales of electricity and gas are exempt: (a) sales of electricity and natural and liquefied petroleum gas to farmers for use in the production of livestock or milk (Code Section 12-36-2120(32)). (b) sales of electricity for irrigating…

117-302. Manufacturers, Processors, Compounders, Miners, and Quarries. Manufacturers, processors, compounders, miners, and quarries enjoy several exclusions and exemp- tions from the sales and use taxes. The exclusions can be found in Code Section 12-36-120 and includes container…

117-303. Laundry, Launderette, Cleaning, Dyeing or Pressing Establishments. Code Sections 12-36-910 and 12-36-1310 impose the sales and use taxes on the ‘‘gross proceeds accruing or proceeding from the business of providing or furnishing any laundering, dry cleaning, dyeing, or p…

117-304. Sales to, or Purchases by, the State, Counties, Municipalities and Other Political Subdivisions of the State. Sales of tangible personal property by the State, counties, municipalities and other political subdivisions of the State (e.g. schools, sheriff offices, municipa…

117-305. Meals. Depending on the institution, meals to students, patients, guests, visitors, passengers, and other customers may be handled in a variety of ways. The following will address the application of the sales and use tax to these various transactions and institutions. 11…

117-306. Repairs. Materials used in repairing, for taxing purposes, fall into the following classes: (a) Materials which pass to the repairman’s customers and which do not lose their identity when used by the repairman and which are a substantial part of their repair job (such as…

117-306.3. Jewelry Repairmen. The jewelry repairmen is deemed to be engaged primarily in rendering services when he repairs property belonging to others. He is the purchaser for use or consumption of tangible personal property used by him in rendering such services. Consequently,…

117-307. Hotels, Motels, and Similar Facilities. Code Section 12-36-920 imposes a sales tax upon accommodations and ‘‘additional guest charges.’’ The term ‘‘additional guest charge’’ means an amount which is added to the guest’s room charge for a specific amenity or service for t…

117-307.1. Examples of the Application of Tax to Various Charges Imposed by Hotels, Motels, and Other Facilities. The following questions and answers are intended to provide guidance with respect to the provisions of Code Section 12-36-920. Telephone Charges 1.Q. If a hotel charg…

117-308. Professional, Personal, and Other Services. The receipts from services, when the services are the true object of the transaction, are not subject to the sales and use tax, unless the sales and use tax is specifically imposed by statute on such services (i.e. accommodatio…

117-308.2. Dentists. Dentists use and consume equipment, supplies, and medicines in rendering professional service, which equipment, supplies and medicines, etc., are taxable at the time of its purchase by the dentists. Note: Sales of dental prosthetic devices to dentists are exe…

117-309. Retailers. The following addresses the application of the sales and use tax to the transactions of some retailers. The list of retailers is not all inclusive and the types of transactions discussed for each retailer are not all inclusive. In addition to selling tangible …

117-310. Freight and Delivery Charges. Whether or not freight, delivery, or transportation charges may be deducted by the seller from the selling price of tangible personal property sold for use or consumption, in computing his liability for tax under the sales and use tax law, d…

117-311. Railroads. The following addresses the application of the sales and use tax to the transactions of railroads. The list of transactions discussed is not all inclusive. 117-311.1. Railroad Companies, Sales to. Some railroads maintain storehouses, in South Carolina for the …

117-312. Containers and Other Packaging Material. The statute provides an exemption (Section 12-36-2120) and an exclusion (Section 12-36-120) for containers and other packaging material. The following explains the application of the exemption and exclusion in certain situations. …

117-313. Labor. The following addresses the application of the sales and use tax to fabrication labor, subcontracted labor, installation labor, and alteration labor. There are many sales and use tax transactions involving labor and the following is not all-inclusive. 117-313.1. L…

117-314. Construction. Sales of building materials to contractors, builders, or landowners for resale or use in the form of real estate are retail sales in whatever quantity sold. 117-314.1. Sales of Building Materials. Sales of building materials for use in adding to, repairing …

117-315. Newspapers and Newsprint Paper. The following addresses the exemptions applicable to newspapers, newsprint paper, and newspaper publishers. 117-315.1. Newspapers. Section 12-36-2120(8) exempts from the measure of the tax the gross proceeds of the sale of newspapers. In o…

117-316. Books. Code Section 12-36-2120(3) provides exemption for the sale of textbooks, books, magazines, periodicals, newspapers, and access to on-line information systems used in a course of study in primary and secondary schools and institutions of higher learning or for stud…

117-317. Sales of Repossessed Property. The following addresses the application of the sales and use tax to repossessed property. 117-317.1. Finance Companies and Other Lending Institutions. Finance companies and other lending institutions are deemed to be retailers when making s…

117-318. Gross Proceeds of Sales and Sales Price. ‘‘Gross proceeds of sales’’ is the basis for calculating the sales tax and ‘‘sales price’’ is the basis for calculating the use tax. There are many issues that arise from determining what is or is not included in the basis for the…

117-319. Warehousemen. Sales To: All property purchased for use in operating places of storage are subject to sales or use tax, whichever may apply, including all tickets, labels, receipt forms, heating or cooling equipment, fire protection equipment, pest control supplies and eq…

117-320. Use Tax. The use tax is imposed on the storage, use, or other consumption in this State of tangible personal property purchased at retail for storage, use, or other consumption in South Carolina. 117-320.1. Property Purchased and Used Without the State TTT Later Used in …