South Carolina Administrative Code

117-321. Ships and Sales of Fuel, Lubricants and Mechanical Supplies to Ship. Code Section 12-36-2120 exempts from the tax ‘‘vessels and barges of more than fifty tons burden’’ and ‘‘fuel, lubricants, and supplies for use or consumption aboard ships in intercoastal trade or forei…

117-322. Casual and Isolated Sales. Casual or isolated sales by persons not engaged in the business of selling tangible personal property at retail are not subject to the sales or use tax. For purposes of administering this regulation, the term ‘‘casual’’ means occurring, encount…

117-323. Exemption of the Gross Proceeds of the Sale of Combustible Heating Material or Substances Used for Residential Purposes. Section 12-36-2120(33) exempts the gross proceeds of the sale of electricity, natural gas, fuel oil, coal or any other such combustible heating materi…

117-324. Dual Business. Operators of businesses who are both making retail sales and withdrawing for use from the same stock of goods are to purchase at wholesale all of the goods so sold or used and report both retail sales and withdrawals for use under the sales tax law. This r…

117-326. Savings and Loan Associations. Federal and State savings and loan associations and State building and loan associations are liable for the South Carolina use tax on purchases of tangible personal property for use, storage or consumption in this State. Conversely, license…

117-327. Leased Departments. Where a store has leased departments operated by other persons, each such person operating a leased department shall make a separate return, if he keeps his own books and makes his own collections on accounts. Where the store leasing such department k…

117-328. Radio and TV Stations. Code Section 12-36-2120(26) exempts from the tax the sale of ‘‘all supplies, technical equipment, machinery and electricity sold to radio and television stations, and cable television systems, for use in producing, broadcasting or distributing prog…

117-329. Communications Services. The purpose of this regulation is to provide guidance as to the application of the sales and use tax to the wide variety of communications services available to individual consumers and to businesses. It also lists examples of communication servi…

117-330. Automatic Data Processing. Automatic Data Processing Equipment—Hardware Receipts from the sale or lease of automatic data processing equipment are subject to the sales or use tax. Also includible in the tax base are charges for the sale or lease of assembler, compiler, u…

117-331. Airport Fixed Based Operators. Airport fixed base operators do business in a number of ways. In addition to making sales of new and used aircraft, charter service is available, in some instances aircraft are available for lease or rental or flight instruction, and gasoli…

117-332. Medicines, Prosthetic Devices and Hearing Aids. Code Section 12-36-2120(28) exempts from the sales and use taxes: (a) medicines and prosthetic devices sold by prescription, prescription medicines and therapeutic radiopharmaceuticals used in the treatment of cancer, lymph…

117-333. Donors and Goods Given Away for Advertising Purposes. Donors of tangible personal property are regarded as consumers thereof, and the tax applies to the gross proceeds from the sale of the property to them. Gross proceeds from the sale of goods which are to be given away…

117-334. Interstate Commerce. The purpose of this regulation is to determine which tax applies, the sales tax or the use tax, when tangible personal property is shipped into, or otherwise brought into, South Carolina and to address the application of the tax when goods are shippe…

117-335. Manufactured Homes and Modular Homes. Manufactured homes and modular homes are taxed differently under the sales and use tax code. 117-335.1. Manufactured Homes The basis upon which the tax is calculated on a manufactured home (as defined in Code Section 40-29-20) is onl…

117-336. Definition of the Term ‘‘Facility’’. A ‘‘facility’’ is generally a single physical location, where a taxpayer’s business is conducted or where its services or industrial operations are performed. Where two or more distinct and separate economic activities are performed a…

117-337. Sales of Unprepared Food. Effective November 1, 2007, Code Section 12-36-2120(75) exempts from the state sales and use tax the gross proceeds of sales or sales price of ‘‘unprepared food that lawfully may be purchased with United States Department of Agriculture food cou…

117-620. This regulation contains general rules in determining legal residency.

117-620.1. Legal Residence When Domiciled in a Foreign Country. Where it can be shown that an individual has become domiciled in a foreign country and, therefore, no longer a resident of this state and has severed all connections with this state and has clearly shown his or her i…

117-640. This regulation concerns the taxable income calculation of military personnel, military retirees, and their families.

117-640.1. Military Pay, Non-Service Income, and Income Earned by Military Spouses. 1. Military pay in general: Under the provisions of Sections 12-6-510, 12-6-560, and 12-6-570, military pay is reportable for South Carolina income tax purposes. 2. Nonresident armed services pers…

117-670. Reporting Final Income When Planning to Cease Doing Business in State. A taxpayer planning to cease doing business in this State by the incorporation of an existing business or, in the case of a corporate taxpayer other than a subsidiary corporation, by the dissolution o…

117-700. This regulation contains definitions used in the allocation and apportionment provisions.

117-700.1. Definition of Related Expense as Used for Allocation. The term ‘‘related expenses’’ as used in Section 12-6-2220 means any cost incurred, directly or indirectly, in connection with investments for the production of income or future income which is or will be specifical…

117-705. This regulation contains provisions for allocation of out of state income by a resident.

117-705.1. Allocation of Out-of-State Income and Losses. Income or loss realized by resident individuals or partnerships from an established business, or from the lease or rental of tangible personal property or real property, the situs of which is in another state, shall be allo…

117-705.2. Personal Service Income of a Resident. Income received by a dentist, doctor, lawyer, architect, or other professional domiciled in the State of South Carolina is income from personal services and is subject to South Carolina income taxes, even though such services are …

117-710. This regulation contains general allocation and apportionment provisions.

117-710.1. Proper Allocation and Apportionment of Income. The phrase ‘‘transacting or conducting his business partly within and partly without this State’’ as used in Section 12-6-2210, is applicable to a single business operation, which is unitary or homoge- nous and is carried …

117-740. This regulation contains specific apportionment provisions.

117-740.1. Apportionment of Gains/Losses from Asset Retirement. Any taxpayer electing the non-recognition of gains or losses realized upon the normal retirement of assets from productive use in the taxpayer’s trade or business pursuant to IRS Regulation 1.167(a)-8, in effect on D…

117-750. This regulation contains definitions used in the credit provisions.

117-750.1. ‘‘Facility’’ Defined. A ‘‘facility’’ is generally a single physical location, where a taxpayer’s business is conducted or where its services or industrial operations are performed. Where two or more distinct and separate economic activities are performed at a single ph…

117-755. This regulation provides for a credit to individuals for taxes paid in other states.

117-755.1. Credit for Taxes Paid to a Political Subdivision of a State. The tax credit granted in Code Section 12-6-3400 to a resident individual of South Carolina for taxes paid to another state subject to South Carolina income tax is granted to a resident individual of South Ca…

117-850. This regulation provides specifications for forms and other information submit- ted to the Department.

117-850.1. Income Tax Forms and Acceptable Reproductions. All income tax returns required to be filed must be made on prepared blank forms furnished by the Department or on substitute forms which are provided for as follows: 1. Reproduced or computer prepared forms must conform t…

117-855. This regulation provides requirements for information returns and withholding statements.

117-855.1. Withholding Statements Required with Paper Return. The copy of the withholding statement furnished to the employee by the employer, as required under Section 12-8-1540, designated for attachment to the employee’s income tax return, must be attached to the income tax re…

117-870. This regulation provides requirements and liability for filing of returns when ceasing to do business in South Carolina.

117-870.1. Stockholders Liable for Tax When Business Operates After Charter Cancelled. When a business continues operating, after cancellation of the corporation charter as a result of non- payment of license fee, the stockholders are required to file a Partnership Return, and ea…

117-875. Voluntary Income Tax Check Off Funds. All voluntary contributions designated on the individual income tax return, as provided by law, are determined at least annually by the Department. The total amount shall be credited to the appropriate check off fund at the earliest …

117-910. This regulation contains specific withholding requirements.

117-910.1. Determination of Withholding When Receiving Taxable Wages and Exempt Compensa- tion. A particular employee may receive wages subject to withholding and also remuneration that is exempt from withholding. In such a case all remuneration paid during the payroll period is …

119-1. Definitions. The definitions and meaning of terms shall be as follows: A. Academic Year. From opening date of one school calendar year to same date of the ensuing calendar year. B. University. All property which is owned, leased, supervised or otherwise controlled by the U…

119-11. Traffic and Parking Instructions. University of South Carolina traffic and parking instructions are indicated by (a) printed policies and guides, (b) campus maps and (c) signs, street or curb markings. 119-12. Meter Charges. Meter charges are established by the System Vic…

119-14. Responsibility for Violations. The driver and owner or person in whose name a vehicle is registered shall be responsible for all violations incurred by the vehicles. 119-15. Payment of Penalties and Bonds. Penalties and/or bonds are payable in person or by mail at the app…

119-17. Delinquent Violations—Increase in Bonds. (a) USC-Columbia For Delinquent violations neither paid nor appealed after the third school day from the date of issuance—the bond will be increased as prescribed below: (a) $2.00 Bond Increased to $5.00 (b) $3.00 Bond Increased to…

119-18. Increase in Bonds After Service of Warrant. (a) USC-Columbia. Warrants may be served after 30 days of notification to registered owner. Bonds may increase as follows: (a) $5.00 Bond Increased to $8.00 (b) $6.00 Bond Increased to $9.00 (c) $8.00 Bond Increased to $11.00 (d…

119-19. Depositing of Substitute for a Coin in a Meter. It shall be unlawful to deposit or cause to be deposited in any meter, any slug, device or metallic substitute for a coin of the United States. This constitutes a misdemeanor triable by a magistrate. ARTICLE 5 SPEED LIMITS

119-20. Campus Speed Limit. (a) USC-Aiken; USC-Columbia; Coastal Carolina College, Conway. Unless otherwise posted, the campus speed limit is 15 miles per hour. (b) USC-Sumter and USC-Union. The campus speed limit on the campus of USC-Sumter and USC-Union is 10 miles per hour. (c…