S.C. Code Regs. § § 117-329.3
Current through Register Vol. 48, No. 10, October 25, 2024
Communications are subject to sales and use taxes pursuant to Code Section 12-36-2645, which imposes the sales and use tax on the "gross proceeds accruing or proceeding from the business of providing 900/976 telephone service." However, this code section imposes the sales and use tax on such communications services at a higher state rate than the general state sales and use tax rate.
S.C. Code Regs. § 117-329.3