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South Carolina Law > Code of Regulations > Table of Contents > Chapter 117 Department Of Revenue

117-200. Recordkeeping.

117-200.1. Retention of Books and Records and the Use of Microfilm Reproduction of Books and Records.

117-200.2. Model Recordkeeping and Retention.

117-201. Supplying of Identifying Numbers.

117-202. Definitions; Reimbursement for Costs Incurred in Complying with Summons.


117-300. Retail License.

117-300.1. Doing Business in South Carolina.

117-300.2. Vending and other Coin-Operated Machines Dispensing Tangible Personal Property.

117-300.3. Operation of Deceased Licensed Retailer's Business by Personal Representative of His Estate.

117-300.4. Application for Transfer.

117-300.5. Fairs, Carnivals, Concessionaires at Athletic Stands and Other Public Exhibitions.

117-300.6. Partnership.

117-301. Agriculture.

117-301.1. Livestock

117-301.2. Feed.

117-301.3. Insecticides, Chemicals, Fertilizers, Soils Conditioners, Seeds and Seedlings.

117-301.4. Containers and Labels.

117-301.5. Farm Machinery.

117-301.6. Fuel.

117-301.7. Electricity and Gas.

117-301.8. Building Materials, Supplies, Fixtures and Equipment for Commercial Housing of Poultry and Livestock.

117-301.9. Sales by Farmers.

117-301.10. Hatcheries.

117-302. Manufacturers, Processors, Compounders, Miners, and Quarries.

117-302.1. Ingredients and Component Parts and Items Used Directly.

117-302.2. Containers.

117-302.3. Coal, Coke or Other Fuel.

117-302.4. Electricity.

117-302.5. Machines.

117-302.6. Pollution Control Machines.

117-302.7. Outside Signs, Furnished.

117-302.8. Patterns, Sales.

117-303. Laundry, Launderette, Cleaning, Dyeing or Pressing Establishments.

117-303.1. Retailers' License-Laundries, Launderettes, Cleaning, Dyeing or Pressing Establishments.

117-303.2. Rug and Carpet Cleaning.

117-303.3. Furnishing Laundry Services, Etc. to Ships.

117-303.4. Cleaning, Glazing, Dyeing and Storing Furs.

117-304. Sales to, or Purchases by, the State, Counties, Municipalities and Other Political Subdivisions of the State.

117-304.1. Transfers Between Agencies and Between the State and its Political Subdivisions.

117-305. Meals.

117-305.1. Educational Institutions.

117-305.2. Medical Institutions.

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.

117-305.4. Suppliers Selling Unprepared Food Products to Educational and Medical Institutions and to Food Service Companies.

117-305.5. Exemption Meals Sold to School Children.

117-305.6. Meals Furnished Employees, Restaurants.

117-305.7. Meals Served by Railroads, Airlines, Etc.

117-305.8. Meals Served by Boarding Houses.

117-306. Repairs.

117-306.1. Repairs to Machines.

117-306.2. Automobile Repair Shops.

117-306.3. Jewelry Repairmen.

117-306.4. Shoe Repairmen.

117-307. Hotels, Motels, and Similar Facilities.

117-307.1. Examples of the Application of Tax to Various Charges Imposed by Hotels, Motels, and Other Facilities.

117-307.2. Purchases by Hotels, Motels and Other Facilities.

117-307.3. Certain Facilities Not Subject to the Tax.

117-307.4. Rentals in Excess of Ninety Days Not Subject to the Tax--Airlines, Bus Companies, Etc.

117-307.5. Certain Exchanges of Accommodations Exempt from the Tax.

117-307.6. Accommodations Furnished to the Federal Government or Federal Government Employees.

117-308. Professional, Personal, and Other Services.

117-308.1. Professional Services.

117-308.2. Dentists.

117-308.3. Doctors.

117-308.4. Lawyers.

117-308.5. Veterinarians.

117-308.6. Architects.

117-308.7. Ophthalmologists, Oculists and Optometrists.

117-308.8. Hospitals, Infirmaries, Sanitariums, Nursing Homes and like Institutions.

117-308.9. Advertising Agencies.

117-308.10. Bookbinders and Paper Cutters.

117-308.11. Jewelry Repairmen.

117-308.12. Shoe Repairmen.

117-308.13. Barber and Beauty Shops.

117-308.14. Taxidermists.

117-308.15. Automobile Painters.

117-308.16. Painters.

117-309. Retailers.

117-309.1. Florists.

117-309.2. Photographers, Photo Finishers, and Photo Copiers.

117-309.3. Printers.

117-309.4. Artists.

117-309.5. Sellers of Custom-made Items.

117-309.6. Machine Shops.

117-309.7. Ship Chandlers.

117-309.8. Undertakers.

117-309.9. Sign Companies.

117-309.10. Interior Decorators.

117-309.11. Sellers of Ice.

117-309.12. Sellers of Oxygen, Propane or Butane.

117-309.13. Sellers of Automobile Seat Cover and Top Linings.

117-309.14. Sellers of Ice Cream Freezers.

117-309.15. Rentals and Leases.

117-309.16. Materials Used to Recondition Automotive Vehicles for Resale.

117-309.17. Withdrawals From Stock, Merchants.

117-310. Freight and Delivery Charges.

117-310.1. Transportation Costs, Sellers.

117-311. Railroads.

117-311.1. Railroad Companies, Sales to.

117-311.2. Railroad Companies--Crossties and Timbers.

117-311.3. Railroad Companies--Sales to of Crossties and Timbers by Producer.

117-311.4. Railroad Companies--Machines.

117-311.5. Railroad Rails.

117-311.6. Railroads, Lumber Used for Repairing Railroad Cars.

117-311.7. Railroads, Motor Oil Used in Diesel Engines.

117-311.8. Ties and Timbers.

117-311.9. Ties and Timbers in Interstate Commerce.

117-311.10. Ties and Timbers, Constructive Delivery of.

117-311.11. Meals Served by Railroads, Airlines, Etc.

117-312. Containers and other Packaging Material.

117-312.1. Containers and Packaging Materials, Sales of to Licensed Retailers.

117-312.2. Containers, Beverage Boxes and Crates.

117-312.3. Packaging Materials.

117-312.4. Advertising Materials.

117-312.5. Multiform Invoices.

117-312.6. Grease, Protective.

117-312.7. Rust Preventives.

117-312.8. Icing of Perishables.

117-313. Labor.

117-313.1. Labor, Fabrication.

117-313.2. Subcontracted Labor, Repairs.

117-313.3. Installation Charges.

117-313.4. Alteration Charges.

117-314. Construction.

117-314.1. Sales of Building Materials.

117-314.2. Building Materials.

117-314.3. Transferred Property, Use Tax Liability.

117-314.4. Awnings.

117-314.5. Elevators.

117-314.6. Pumps.

117-314.7. Pump Installed by Contractor.

117-314.8. Crossties, Timbers, Etc.

117-314.9. Contractors Equipment, Useful Life of.

117-314.10. Machines, Pipe Threading.

117-314.11. Federal Government Construction Contracts.

117-315. Newspapers and Newsprint Paper.

117-315.1. Newspapers.

117-315.2. Newsprint Paper.

117-315.3. Newspaper Publishers.

117-316. Books.

117-316.1. Textbooks.

117-316.2. Sale of Books to Libraries.

117-317. Sales of Repossessed Property.

117-317.1. Finance Companies and Other Lending Institutions.

117-317.2. Retailers.

117-318. Gross Proceeds of Sales and Sales Price.

117-318.2. Carrying and Finance Charges.

117-318.3. Lay-away Sales.

117-318.4. Withdrawals for Use--Renter.

117-318.5. Gift Wrapping Charges.

117-318.6. Gratuities.

117-318.7. Bottle Deposits.

117-318.8. Returned Merchandise and Restocking Fees (Effective October 1, 2008).

117-319. Warehousemen.

117-320. Use Tax.

117-320.1. Property Purchased and Used Without the State ... Later Used in South Carolina.

117-320.2. Vehicles Replaced under Insurance Contracts.

117-321. Ships and Sales of Fuel, Lubricants and Mechanical Supplies to Ship.

117-321.1. Sales of Fuel, Lubricants and Mechanical Supplies.

117-321.2. Dry Dock.

117-322. Casual and Isolated Sales.

117-323. Exemption of the Gross Proceeds of the Sale of Combustible Heating Material or Substances Used for Residential Purposes.

117-324. Dual Business.

117-326. Savings and Loan Associations.

117-327. Leased Departments.

117-328. Radio and TV Stations.

117-329. Communications Services.

117-329.1. Ways or Means for Transmission of Voice or Messages.

117-329.2. Prepaid Wireless Calling Arrangements.

117-329.3. 900/976 Telephone Services.

117-329.4. Examples of Taxable Communications Services.

117-329.5. Examples of Non-Taxable Communications Services.

117-330. Automatic Data Processing.

117-331. Airport Fixed Based Operators.

117-332. Medicines, Prosthetic Devices and Hearing Aids.

117-333. Donors and Goods Given Away for Advertising Purposes.

117-334. Interstate Commerce.

117-334.1. Goods coming into this State - Sales Tax:

117-334.2. Goods coming into this State - Use Tax:

117-334.3. Goods coming into this State and Delivered onto the Catawba Indian Reservation.

117-334.4. Application of the Sales or Use Tax under Other Circumstances.

117-334.5. Goods shipped from this State.

117-335. Manufactured Homes and Modular Homes.

117-335.1. Manufactured Homes.

117-335.2. Modular Homes.

117-335.3. Other Factory Fabricated Buildings.

117-335.4. Furniture and Appliance.

117-335.5. Heat Pumps, Decks, Steps, Skirting and Similar Items.

117-336. Definition of the Term "Facility".

117-337. Sales of Unprepared Food.

117-337.1. "Eligible Food" Defined.

117-337.2. "Prepared Meals or Food" Defined.

117-337.3. General Rules.

117-337.4. Examples.

117-337.5. Local Taxes.

117-337.6. Records.



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

117-620.1. Legal Residence When Domiciled in a Foreign Country.

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.

117-640.2. Legal Residence When Military Personnel is Domiciled in a Foreign Country.

117-640.3. National Guard or Reserve Pension or Retirement Income.

117-670. Reporting Final Income When Planning to Cease Doing Business in State.


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

117-700.1. Definition of Related Expense as Used for Allocation.

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.

117-705.2. Personal Service Income of a Resident.

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

117-710.1. Proper Allocation and Apportionment of Income.

117-740. This regulation contains specific apportionment provisions.

117-740.1. Apportionment of Gains/Losses from Asset Retirement.


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

117-750.1. "Facility" Defined.

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.

117-755.2. Tax Credit to Residents of this State Upon Income from a Partnership Taxed in Another State.


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

117-850.1. Income Tax Forms and Acceptable Reproductions.

117-850.2. Rules and Specifications for Non paper Methods of Submitting Tax Information.

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

117-855.1. Withholding Statements Required with Paper Return.

117-855.2. Information Returns Not Required To Be Given To Certain Entities.

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.

117-870.2. Reporting Final Income When Planning to Cease Doing Businesss in State.

117-875. Voluntary Income Tax Check Off Funds.



117-910. This regulation contains specific withholding requirements.

117-910.1. Determination of Withholding When Receiving Taxable Wages and Exempt Compensation.


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

117-1000.1. What Constitutes an Officer of a Corporation.

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.


117-1200. Alcoholic Liquor Taxes.

117-1200.1. Sales to Governmental Reservations.

117-1200.2. Purchases by Retail Liquor Dealers.

117-1200.3. Collection and Payment of Tax and the Maintaining of Records.

117-1250. Beer and Wine Taxes.

117-1250.1. Sales or Exchanges with other Wholesalers.

117-1250.2. Change in Distributors.

117-1300. Coin-operated Devices.

117-1300.1. Application for License.

117-1300.2. Free Play Feature.

117-1350. Deed Fee--Assumption of a Mortgage in the Conveyance of Real Property.

117-1350.1. Basis for the Fee.

117-1350.2. Examples of the Application of the Deed Recording Fee to Various Real Estate Transactions

117-1350.3. Remittance of Fee in the County in Which the Realty is Located

117-1350.4. Remittance of Fee for Realty Located in More Than One County

117-1350.5. Notation on the Instrument

117-1350.6. Affidavit of Value

117-1350.7. Assumption of a Mortgage in the Conveyance of Real Property

117-1400. Electric Power Tax - Classification of Industrial Customers.

117-1450. Motor Fuel Tax--LP Gas.

117-1500. Bank Tax.

117-1500.1. Entire Net Income.

117-1500.2. Method of Reporting.

117-1500.3. Federal Income Tax Deduction.

117-1500.5. Mergers.

117-1550. Income Tax on Building and Loan Associations.

117-1550.1. Determining Net Income of Building and Loan Associations.

117-1550.2. Earnings Paid to Shareholders.

117-1550.3. Measure of Tax.


117-1700. Definitions.

117-1700.1. Property Defined.

117-1700.2. Definition of "Power Driven" Farm Machinery and Equipment.

117-1700.3. Definition of Utility.

117-1700.4. Definition of Transportation Companies.

117-1700.5. Definition of Facility.

117-1700.6. Definition of Parsonage.

117-1700.7. Definition of Plant Site.

117-1720. Department of Revenue Responsibilities.

117-1720.2. General Requirements for Ratio Study.

117-1720.3. Computation of Index of Taxpaying Ability for School District When Property is Under Appeal.

117-1740. County Administrative Requirements and Forms to Be Filed with the County.

117-1740.1. General Requirements for Building Permits.

117-1740.2. Cadastral Maps and Parcel Identifiers.

117-1740.3. General Requirements for Appraisal Records.

117-1740.4. Form to Provide Department of Revenue with Information for Ratio Studies (117-116).

117-1760. Classification of Property - General Provisions as to Use of Property.

117-1760.1. Classification of Companies.

117-1760.2. Multi-Use Property.

117-1780. Classification of Property - Agricultural Use Property.

117-1780.1. Definition of Agricultural Real Property.

117-1780.2. Agricultural Special Assessment Applications.

117-1780.3. Roll Back Provisions on Agricultural Land.

117-1800. Classification of Property - Legal Residence.

117-1800.1. Application for Special Assessment as Legal Residence.

117-1820. Manufacturing Plants Constructed Pursuant to the Industrial Revenue Bond Act.

117-1820.1. Manufacturing Plants Constructed Pursuant to the Industrial Revenue Bond Act.

117-1840. Valuation of Property Subject to Property Taxes.

117-1840.1. Value of Merchants' Furniture, Fixtures and Equipment.

117-1840.2. Use of Assessment Guides Published by the Department.

117-1840.3. Discount for Subdivided Land.

117-1860. Returns.

117-1860.1. Licensed Automotive Vehicles and Airplanes.