South Carolina Administrative Code

117-302.7. Outside Signs, Furnished. Outside signs furnished by a manufacturer to his customers, when such signs are furnished without cost to the customers, are subject to sales or use tax when purchased by the manufacturer. These signs are not purchased to be resold nor are the…

117-302.8. Patterns, Sales. Certain manufacturers in the operation of their businesses purchase for their customers patterns which are used by the manufacturers in the production of property for sale to their customers. When such patterns are received by the manufacturers, they a…

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…

117-303.1. Retailers’ License-Laundries, Launderettes, Cleaning, Dyeing or Pressing Establish- ments. Each pickup and/or delivery point shall constitute a separate branch or establishment of the business.

117-303.2. Rug and Carpet Cleaning. Persons operating places of business for the purpose of cleaning and/or dyeing of rugs must be licensed and must report and pay the sales tax measured by the gross proceeds derived from this cleaning or dyeing service. Such persons would be ent…

117-303.3. Furnishing Laundry Services, Etc. to Ships. The gross proceeds accruing or proceeding from the business of providing or furnishing any laundering, dry cleaning, dyeing or pressing service, to ships for use or consumption aboard such ships in intercoastal trade or forei…

117-303.4. Cleaning, Glazing, Dyeing and Storing Furs. The gross proceeds accruing or proceeding from the cleaning, glazing and/or dyeing of furs are subject to the tax. Charges for storage, as such, when made separate and apart from any charges for cleaning, glazing and/or dyein…

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…

117-304.1. Transfers Between Agencies and Between the State and its Political Subdivisions. An agency of the State of South Carolina is not deemed to be selling tangible personal property at retail when transferring tangible personal property to another agency of the State or to …

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.

117-305.1. Educational Institutions. Colleges and universities sell or provide meals and other foods in a variety of ways. Meals are provided to students in a cafeteria under a board plan. Under such plans, students will purchase all their meals (breakfast, lunch and dinner) for …

117-305.2. Medical Institutions. Medical institutions, such as hospitals, infirmaries, and nursing homes, may sell or provide meals and other foods in a variety of ways. As part of the professional medical services provided, patients are furnished meals during their stay at the i…

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. Educational and medical institutions and food service companies that are making both retail sales and withdrawing for use from…

117-305.4. Suppliers Selling Unprepared Food Products to Educational and Medical Institutions and to Food Service Companies. Educational and medical institutions and food service companies are purchasing unprepared food products at retail for use in preparing meals under a board …

117-305.5. Exemption Meals Sold to School Children. Meals sold within school buildings, not for profit, to school children are exempted from the sales tax by Section 12-36-2120(10). Further, foodstuffs sold to schools which are used in furnishing meals to school children are also…

117-305.6. Meals Furnished Employees, Restaurants. Meals served by employers to their employees as part of the latters’ compensation are not taxable sales. Where, however, a separate charge is made for the same by the employer and either paid for by the employee or deducted from …

117-305.7. Meals Served by Railroads, Airlines, Etc. Sales of meals, drinks, etc., by railroads, airlines, pullman, steamships, or other transportation companies within this state are subject to the sales tax. Meals, etc., served by such transportation companies as a part of the …

117-305.8. Meals Served by Boarding Houses. Food furnished by operators of boarding houses is not considered to be sold at retail when the charge for such food is a lump sum covering meals for a week or for a month when such food is not offered for sale to the general public. The…

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…

117-306.1. Repairs to Machines. (a) When repairs to machines require only service or service with the use of an inconsequential amount of materials, the amount received is not subject to tax. (b) When material and service are used in making repairs to machines exempted under the …

117-306.2. Automobile Repair Shops. Materials which pass to the repairman’s customer and which do not lose their identity when used by the repairman and which are a substantial part of the repair job (such as automobile parts, accessories, tires, tubes and batteries) are sold at …

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,…

117-306.4. Shoe Repairmen. The shoe repairman 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 property used by him in rendering such services. Consequently, the sale to th…

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…

117-307.2. Purchases by Hotels, Motels and Other Facilities. Hotels, lodging houses, apartment houses, tourist camps and the like are subject to the sales or use tax, whichever may apply at the time of purchase for use or consumption of beds, bedding, carpets, shades, curtains, l…

117-307.3. Certain Facilities Not Subject to the Tax. (A) The tax applies to the gross proceeds from the rental or charges for any rooms, lodgings or accommodations furnished to transients by any hotel, inn, tourists court, motel, residence, or any place in which rooms, lodgings …

117-307.4. Rentals in Excess of Ninety Days Not Subject to the Tax—Airlines, Bus Companies, Etc. A business, usually an airline, bus company or railroad, will reserve a certain number of rooms in a hotel for use by its personnel. Usually the hotel is guaranteed a certain minimum …

117-307.5. Certain Exchanges of Accommodations Exempt from the Tax. Code Section 12-36-2120(31) exempts from the sales tax on accommodations the gross proceeds accruing or proceeding from ‘‘vacation time sharing plans, vacation multiple ownership interests, and exchanges of inter…

117-307.6. Accommodations Furnished to the Federal Government or Federal Government Em- ployees. Charges for hotel and motel accommodations to a federal employee on official government business are exempt from sales tax pursuant to Code Section 12-36-2120 if the accommodations ar…

117-307.7. The Application of Tax to Hurricane Rental Insurance Charges Imposed by Hotels, Motels, and Other Facilities. An optional charge for hurricane rental insurance is not subject to either the 7% sales tax on accommodations under Code Section 12-36-920(A) or the 6% sales t…

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…

117-308.1. Professional Services. Receipts from the performance of professional services are not subject to the sales tax. The property used incidental to the performance of such services by licensed medical doctors, dentists, doctors of veterinary medicine, oculists, optometrist…

117-308.10. Bookbinders and Paper Cutters. Persons engaged in the business of binding books, magazines or other printed matter belonging to another, render nontaxable services. Sales of equipment, materials and suppliers to bookbinders for use in performing such services are taxa…

117-308.11. 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…

117-308.12. Shoe Repairmen. The shoe repairman 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 property used by him in rendering such services. Consequently, the sale to t…

117-308.13. Barber and Beauty Shops. Barber and beauty shop operators primarily render personal services. They are the purchasers for use or consumption of such tangible personal property as is used or consumed incidentally in the rendering of such personal service. Barber and be…

117-308.14. Taxidermists. Persons practicing the art of taxidermy are deemed to be performing a service the receipts from which are not subject to the sales or use tax. A tax is due, however, on all purchases of tangible personal property for use in the performance of such servic…

117-308.15. Automobile Painters. The painting of automobiles is a service by the painter. Receipts from such painting are not taxable. The paint, supplies, etc., used or consumed by the painter are taxable when sold to him.

117-308.16. Painters. Persons doing any kind of painting where the only tangible personal property supplied by them is the paint which they apply, are primarily rendering a service and not making retail sales. The receipts from such painting are not subject to the sales tax. All …

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…

117-308.3. Doctors. Doctors are the consumers of the supplies, medicines, office furniture and fixtures and special tools and equipment they use in the practice of their profession. Sales of such supplies and equipment to doctors are retail sales and subject to the sales tax. It …

117-308.4. Lawyers. Lawyers use law books, supplies, and equipment, which books, supplies and equipment are taxable.

117-308.5. Veterinarians. Veterinarians are deemed to be the users or consumers of the property they purchase, whether used in the rendering of professional services or sold outright as part of the veterinarian practice and not furnished as a part of professional services rendere…

117-308.6. Architects. Architects are not considered to be engaged in the business of selling tangible personal property when they render professional services in the forming of original plans, designs and specifications. Also considered to be proceeds from the rendition of profe…

117-308.7. Ophthalmologists, Oculists and Optometrists. Ophthalmologists, oculists and optometrists are engaged primarily in rendering professional services and when they furnish, replace, or repair eye glasses, lenses or other such ophthalmic materials for their patients in conn…

117-308.8. Hospitals, Infirmaries, Sanitariums, Nursing Homes and like Institutions. Hospitals, infirmaries, sanitariums, nursing homes and like institutions are engaged primarily in the business of rendering services. They are not liable for the sales tax with respect to their g…