South Carolina State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in South Carolina, with full citations and the original source on every page.
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Are injectable medications and injectable biologics exempt from South Carolina sales and use tax (per SC IL #14-4)?
Phasing in. SC Information Letter #14-4 explains that S.C. Code § 12-36-2120(80) exempts injectable medications and injectable biologics from the state and local sales and use taxes, but the exemption…
Under SC Revenue Ruling 14-2, were ordinary utility trailers subject to the maximum sales-tax cap?
No. The ruling said an ordinary utility trailer capable of being pulled by an automobile, minivan, or pickup truck owed the 6% state sales or use tax plus applicable local tax and did not qualify for …
What were the significant South Carolina tax-law changes from the 2013 legislative session, as summarized by the Department (per SC IL #13-15)?
SC Information Letter #13-15 is the Department's brief summary of the significant tax and regulatory law changes enacted in South Carolina's 2013 legislative session, organized into categories: (1) in…
What must a South Carolina datacenter do to qualify computers, equipment, software, and electricity for the sales-tax exemption?
A certified South Carolina datacenter can exempt qualifying computers, equipment, hardware, software, electricity, and electrical infrastructure if it meets the statute's facility design, notice, inve…
When is South Carolina's 2013 sales tax holiday and what items are exempt (per SC IL #13-13)?
South Carolina's 2013 sales tax holiday runs from 12:01 a.m. Friday, August 2, 2013 through midnight Sunday, August 4, 2013. During that three-day weekend, the 6% state sales and use tax and any appli…
When may a South Carolina retailer deduct a customer's bad debt on a sales or use tax return?
A retailer may deduct the taxable sales price it previously reported and paid tax on when that receivable becomes worthless and qualifies as a bad debt for state income-tax purposes. The deduction exc…
When does South Carolina's sales-tax exemption cover material-handling systems and equipment?
Material-handling systems and equipment used in a South Carolina manufacturing or distribution facility can qualify for the sales-and-use-tax exemption if the same taxpayer gives advance notice and in…
What historical rules did SC Revenue Ruling 13-2 give for purchases by government employees, diplomats, and nonprofit employees?
Under this superseded ruling, federal purchases were exempt when the federal government was directly billed, used a centrally billed card, or paid by federal check; an employee-billed purchase remaine…
Were a hospital patient-monitoring and communications system's equipment-and-service charges taxable in South Carolina?
Yes. The Department treated the bundled hospital monitoring and communications system as a taxable retail lease of tangible personal property because the equipment was the transaction's true object. T…
Was an interactive telephone disease-management program taxable as communications or exempt as data processing in South Carolina?
No. On the stated facts, charges to healthcare providers for the interactive telephone disease-management program were nontaxable data processing, not taxable communications. Patients supplied respons…
What were the significant South Carolina tax-law changes from the 2012 legislative session, as summarized by the Department (per SC IL #12-11)?
SC Information Letter #12-11 is the Department's brief summary of the significant tax and regulatory law changes enacted in South Carolina's 2012 legislative session, organized into categories: (1) in…
Were lease amounts recovered through a breach-of-contract judgment or guarantor payment subject to South Carolina sales tax?
Yes. Compensatory damages collected from a defaulting lessee and payments collected from a third-party guarantor were taxable gross proceeds because both arose from the lease agreement. The same resul…
When is South Carolina's 2012 sales tax holiday and what items are exempt (per SC IL #12-7)?
South Carolina's 2012 sales tax holiday runs from 12:01 a.m. Friday, August 3, 2012 through midnight Sunday, August 5, 2012. During that three-day weekend, the 6% state sales and use tax and any appli…
Was one bundled charge for hosted medical-practice software and claims-billing services taxable in South Carolina?
No. The entire nonitemized monthly charge for hosted practice software plus medical billing and claims services was nontaxable data processing because the billing service manipulated the medical pract…
Was scheduling and playout software sold to radio, television, and cable broadcasters exempt from South Carolina sales tax?
Yes. When sold to a radio station, television station, or cable television system, the scheduling and playout software was exempt even on tangible media because it was a part of the dedicated server u…
Is a natural-gas utility's fixed monthly customer charge taxable when the customer uses no gas that month?
Yes. A natural-gas utility's fixed monthly charge was part of the taxable gross proceeds from selling gas even when the customer used no gas during that billing period. If the customer's underlying na…
Was software downloaded electronically at the customer's location subject to South Carolina sales and use tax?
No. Software transferred from the seller's laptop to the buyer's computer through a wired or wireless electronic connection was not taxable when no tape, disk, flash drive, backup, or other tangible c…
Which medicines, prosthetic devices, diabetic supplies, and medical equipment qualified for South Carolina sales-tax exemptions?
The ruling did not create one blanket medical exemption. Tax treatment depended on the item, buyer, prescription requirement, patient use, payment source, and seller. Prescription medicines sold by pr…
How did South Carolina change the tax treatment of software maintenance contracts effective September 1, 2011?
Effective September 1, 2011, a software maintenance contract purchased at the same time as taxable software remained taxable, unless the software sale was exempt. A maintenance contract purchased afte…
How did South Carolina change the tax treatment of warranty and maintenance contracts effective September 1, 2011?
Effective September 1, 2011, a warranty or maintenance contract bought at the same time as taxable tangible personal property remained taxable, unless the property sale was exempt. A contract bought a…
What were the significant South Carolina tax-law changes from the 2011 legislative session, as summarized by the Department (per SC IL #11-13)?
SC Information Letter #11-13 is the Department's brief summary of the significant tax and regulatory law changes enacted in South Carolina's 2011 legislative session, organized into five categories: (…
When is South Carolina's 2011 sales tax holiday and what is exempt (per SC IL #11-11)?
August 5-7, 2011. SC Information Letter #11-11 sets South Carolina's 2011 sales tax holiday for the weekend beginning Friday, August 5, 2011 at 12:01 a.m. and ending Sunday, August 7, 2011 at midnight…
What were the significant South Carolina tax-law changes from the 2010 legislative session, as summarized by the Department (per SC IL #10-9)?
SC Information Letter #10-9 is the Department's brief summary of the significant tax and regulatory law changes enacted in South Carolina's 2010 legislative session, organized into five categories: (1…
When is South Carolina's 2010 sales tax holiday and what is exempt (per SC IL #10-6)?
August 6-8, 2010. SC Information Letter #10-6 sets South Carolina's 2010 sales tax holiday for the weekend beginning Friday, August 6, 2010 at 12:01 a.m. and ending Sunday, August 8, 2010 at midnight.…
What were the significant South Carolina tax-law changes from the 2009 legislative session, as summarized by the Department (per SC IL #09-14)?
SC Information Letter #09-14 is the Department's brief summary of the significant tax and regulatory law changes enacted in South Carolina's 2009 legislative session, organized into categories: (1) in…
Is South Carolina's Energy Star sales tax holiday still in effect (per SC IL #09-10)?
The Energy Star sales tax holiday has been eliminated and will not take place. SC Information Letter #09-10 explains that the 2008 General Assembly created a month-long Energy Star Sales Tax Holiday —…
When is South Carolina's 2009 sales tax holiday and what is exempt (per SC IL #09-9)?
August 7-9, 2009. SC Information Letter #09-9 sets South Carolina's 2009 sales tax holiday for the weekend beginning Friday, August 7, 2009 at 12:01 a.m. and ending Sunday, August 9, 2009 at midnight.…
What were the significant South Carolina tax law changes enacted in the 2008 legislative session (per SC IL #08-17)?
SC Information Letter #08-17 is the Department's summary of the significant tax and regulatory law changes enacted in South Carolina's 2008 legislative session, organized into four parts: (1) income t…
What does South Carolina Regulation 117-337 do for the unprepared-food sales tax exemption (per SC IL #08-16)?
SC Information Letter #08-16 announces that on June 20, 2008 the General Assembly approved SC Regulation 117-337 (the Food Tax Regulation), which became official upon publication in the State Register…
Is South Carolina's sales tax rebate for alternative fuel vehicles and conversion equipment still available (per SC IL #08-13)?
No — it was eliminated. SC Information Letter #08-13 announces that the sales tax rebate for purchasers and lessees of certain alternative fuel and fuel-efficient vehicles, and for purchasers of certa…
When is South Carolina's 2008 sales tax holiday and what is exempt (per SC IL #08-11)?
August 1-3, 2008. SC Information Letter #08-11 sets South Carolina's 2008 sales tax holiday for the weekend beginning Friday, August 1, 2008 at 12:01 a.m. and ending Sunday, August 3, 2008 at midnight…
Which South Carolina Department of Revenue regulations did the General Assembly approve in June 2008 (per SC IL #08-10)?
SC Information Letter #08-10 announces the Department of Revenue regulations the General Assembly approved on June 4, 2008, which became official upon publication in the State Register on June 27, 200…
Which South Carolina Department of Revenue regulations did the General Assembly approve in early 2008 (per SC IL #08-3)?
SC Information Letter #08-3 announces the Department of Revenue regulations the General Assembly approved on January 29, 2008, which became official upon publication in the State Register on February …
What were the significant South Carolina tax law changes enacted in the 2007 legislative session (per SC IL #07-16)?
SC Information Letter #07-16 is the Department's summary of the significant tax and regulatory changes enacted in South Carolina's 2007 legislative session, organized into four parts: (1) income taxes…
When is South Carolina's 2007 sales tax holiday and what is exempt (per SC IL #07-12)?
August 3-5, 2007. SC Information Letter #07-12 sets South Carolina's 2007 sales tax holiday for the weekend beginning Friday, August 3, 2007 at 12:01 a.m. and ending Sunday, August 5, 2007 at midnight…
What did South Carolina's 2007 amendment to Regulation 117-300.6 on retail licenses and partnerships do (per SC IL #07-5)?
SC Information Letter #07-5 announces that the General Assembly approved an amendment to SC Regulation 117-300.6, which concerns 'Retail Licenses and Partnerships,' on February 1, 2007, and that the a…
Which exemptions apply to South Carolina's local sales and use taxes collected by the Department (per SC IL #07-4)?
SC Information Letter #07-4 provides the Department's reference chart showing which exemptions apply to each type of local sales and use tax the Department collects on behalf of counties, school distr…
Which exemptions apply to South Carolina's local sales and use taxes collected by the Department (per SC IL #07-1)?
SC Information Letter #07-1 provides the Department's reference chart showing which exemptions apply to each type of local sales and use tax the Department collects on behalf of counties, school distr…
Which South Carolina tax regulations became effective on February 24, 2006 after General Assembly approval?
SC Information Letter #06-3 announces six regulation actions approved by the General Assembly on January 17, 2006 and effective when published in the State Register on February 24, 2006. They amended …
Which fuel sales counted as aviation gasoline whose South Carolina sales and use tax was credited to the State Aviation Fund?
Qualifying fuel included aviation gasoline meeting ASTM D 910 and civil aviation turbine fuel meeting ASTM D 1655, but the sales and use tax was credited to the State Aviation Fund only when the fuel …
Was a retailer's fuel surcharge for delivering taxable merchandise in its own vehicle subject to South Carolina sales and use tax?
Yes, when the underlying merchandise was taxable. A fuel surcharge charged for delivery in the retailer's own vehicle was part of gross proceeds or sales price, so the tax base included the merchandis…
Which aircraft-fuel tax receipts did RR 97-12 treat as the tax on aviation gasoline credited to South Carolina's Aviation Fund?
RR 97-12 said the relevant tax was South Carolina sales and use tax and credited it to the State Aviation Fund only for gasoline meeting the cited aviation-gasoline specifications. Tax on jet fuel and…
Were ABC's purchases of parts and materials for temporary dual-vacuum extraction systems exempt when the systems cleaned soil and groundwater pollution caused by manufacturing machines?
Yes, for ABC's stated facts and only if every requirement of Regulation 117-173 was met. The systems removed water, vapor, and contaminants caused by machines manufacturing tangible personal property …
Did South Carolina Revenue Ruling 92-15 treat state agencies, counties, municipalities, and other political subdivisions as generally subject to sales and use tax?
Yes. The historical definition of 'person' included the state, agencies, authorities, political subdivisions, and municipalities. Their retail sales were subject to sales tax, and their retail purchas…
Under South Carolina Revenue Ruling 92-12, how did the historical 5% tax and $300 maximum apply when boats, motors, and boat trailers were sold alone or together?
The historical $300 maximum applied to a boat sold alone and to a boat sold with a permanently attached motor; otherwise the ordinary 5% rate applied. A motor sold alone and an ordinary boat trailer s…
How did South Carolina Revenue Ruling 92-11 tax contractors that fabricated standard finished products or one-project-only unique products for use in real-property construction?
The historical ruling split the result by product type and business activity. A taxpayer regularly selling standard finished products was a manufacturer; when it used those products in its own South C…
Under South Carolina Revenue Ruling 89-22, were the initial and renewal charges for a loose-leaf subscription publication with periodic updates subject to sales or use tax?
Yes. The Commission treated the loose-leaf publication, its periodic replacement or additional pages, and the renewal materials as tangible personal property. Both the initial subscription price and r…
Under South Carolina Revenue Ruling 89-21, were charges for converting a customer's records into microfilm or microfiche taxable sales or nontaxable services?
They were taxable. The Commission concluded that microfilm and microfiche copies were tangible personal property, so charges for providing them were subject to sales or use tax unless an exemption or …
What local sales-tax changes and exemption rules does South Carolina's March 2026 chart identify for counties, municipalities, and the Catawba Reservation?
Effective March 1, 2026, the Department's charts add a new 1% Williamsburg County Capital Projects Tax beginning May 1, extend Lexington County's 1% School District Tax from March 1, and show Aiken Co…
When does South Carolina's Infrastructure Maintenance Fee apply instead of sales and use tax, and how are boat, farm, and utility trailers now treated?
The Infrastructure Maintenance Fee (IMF) -- 5% of the sale price or fair market value, capped at $500 -- applies instead of sales and use tax when an item must be titled or registered with the SC DMV;…
Is durable medical equipment (DME) still exempt from South Carolina sales and use tax after the Orthofix decision?
No. Durable medical equipment (DME) is no longer exempt in South Carolina. In Orthofix, Inc. v. S.C. Department of Revenue (final June 26, 2024), the South Carolina Supreme Court held the DME exemptio…
Which South Carolina local sales and use taxes and exemptions applied beginning March 1, 2024, including on the Catawba Reservation?
SC Information Letter #24-1 provides the Department's local-tax and exemption charts effective March 1, 2024. It reflects reimposed 1% taxes in Horry, Newberry, and Spartanburg Counties; explains whic…
Which South Carolina local sales and use taxes and exemptions applied beginning May 1, 2023, including on the Catawba Reservation?
SC Information Letter #23-4 provides local-tax and exemption charts effective May 1, 2023, superseding Information Letter #23-1. It adds Beaufort County's 1% Green Space Tax, reflects reimposed 1% tax…
Which South Carolina local sales and use taxes and exemptions applied beginning March 1, 2023, including on the Catawba Reservation?
SC Information Letter #23-1 provides local-tax and exemption charts effective March 1, 2023. It adds Berkeley County's 1% Education Capital Improvements Tax and previews five May 1 county changes. It …
Which South Carolina local sales and use taxes and exemptions applied beginning May 1, 2021, including on the Catawba Reservation?
SC Information Letter #21-6 provides the Department's local-tax and exemption charts effective May 1, 2021. It reflects that Hampton County's Capital Projects Tax expired (no longer imposed May 1, 202…
Which South Carolina local sales and use taxes and exemptions applied beginning May 1, 2020, including on the Catawba Reservation?
SC Information Letter #20-2 provides the Department's local-tax and exemption charts effective May 1, 2020. It reflects that Orangeburg County's Capital Projects Tax, set to expire April 30, 2020, was…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective May 1, 2019 (per SC IL #19-9)?
SC Information Letter #19-9 provides three charts, effective May 1, 2019, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba India…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective March 1, 2017 (per SC IL #17-2)?
SC Information Letter #17-2 provides three charts, effective March 1, 2017, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba Ind…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective May 1, 2016 (per SC IL #16-3)?
SC Information Letter #16-3 provides three charts, effective May 1, 2016, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba India…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective May 1, 2015 (per SC IL #15-3)?
SC Information Letter #15-3 provides three charts, effective May 1, 2015, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba India…
Browse South Carolina rulings by topic
These are official tax letter rulings and advisory opinions issued by South Carolina's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.