State Tax Chart Results

Transcription

1 Tax Chart Results Tax Type: Sales/Use Advertising Services This chart shows whether or not the state taxes advertising services. Advertising SC Not Taxable Professional services are exempt; however, tax must be paid on supplies, goods given away for advertising purposes, and printed advertising materials packaged for shipment or sale Armored Car Services This chart shows whether or not the state taxes armored car services. 21,420 Armored Car SC Not Taxable Armored car services statute as Babysitting or Daycare Services 22,145 This chart shows whether or not the state taxes babysitting or daycare services. Babysitting or Daycare SC Not Taxable Babysitting and daycare services are not specified by statute as Barber/Beauty Shop Services 22,100 This chart shows whether or not the state taxes the services rendered by barber and beauty shops. Barber/Beauty Shops SC Not Taxable Services rendered by barber shops and beauty parlors are not statute as Code Regs ,100

2 Bookkeeping Services This chart shows whether or not the state taxes bookkeeping services. Bookkeeping SC Not Taxable Professional services are not subject to tax Building Maintenance Services This chart shows whether or not the state taxes building maintenance services. Building Maintenance SC Not Taxable Building maintenance Butchering/Meat Cutting Services This chart shows whether or not the state taxes butchering/meat cutting services. Butchering/Meat Cutting SC Not Taxable Butchering and meat cutting services are not specified by statute as Cable/Satellite TV Services This chart shows whether or not the state taxes cable/satellite tv services. Cable/Satellite TV SC Taxable Cable and satellite television are considered communications services Car Detailing Services ; South Carolina Revenue Ruling No. 06-8,, 11/16/2006 This chart shows whether or not the state taxes car detailing services. 21,900; 1056SC:1000 Car Detailing SC Not Taxable Car detailing services statute as 22,020

3 Car Washing Services This chart shows whether or not the state taxes car washing services. Car Washing SC Not Taxable Car washing services statute as Catering Services This chart shows whether or not the state taxes catering services. 22,020 Catering SC Taxable Sales of foods and drinks of all kinds for consumption on or off premises are subject to sales tax, unless exempted by statute Cell Phone Services (1)(h) ; Code Ann (10)(a) ; (10)(b) This chart shows whether or not the state taxes cell phone services. 21,660 Cell Phone SC Taxable Cell phone services are considered communications services Computer Services ; South Carolina Revenue Ruling No. 06-8,, 11/16/2006; South Carolina Revenue Ruling No. 04-4,, 03/30/2004 This chart shows whether or not the state taxes computer services. 21,900; 1056SC:1000 Computer SC Taxable Sales tax applies to total charges for coding, punching, and reproducing prewritten programs, as well as preparing custom programs; data processing, however, is exempt (C) ; S.C. Code Regs ,540; 1051SC:1000

4 Copying Services This chart shows whether or not the state taxes copying services. Copying SC Not Taxable Copying services are not one Credit and Collection Services This chart shows whether or not the state taxes credit and collection services. Credit and Collection SC Not Taxable Credit and collection Credit Reporting Services This chart shows whether or not the state imposes a tax on sales of credit reporting services. Credit Reporting Services SC Not Taxable Credit reporting. However, database access transmission services or on-line information services including credit reporting/research services may constitute communications services. Dance Instruction Services ; S.C. Code Regs This chart shows whether or not the state taxes dance instruction services. 22,040 Dance Instruction SC Not Taxable Dance instruction is not a service specified by statute as Data Processing Services

5 This chart shows whether or not the state taxes data processing services. Data Processing SC Not Taxable N/A (C) ; S.C. Code Regs Dating Services This chart shows whether or not the state taxes dating services. 21,540; 1051SC:1000 Dating SC Not Taxable Dating services are not one Debt Counseling Services This chart shows whether or not the state taxes debt counseling services. 22,100 Debt Counseling SC Not Taxable Debt counseling Defense/Military Contractor Services Does the state tax defense or military contractor services? Defense/Military Contractor Services SC Exempt (1) services are exempt unless specifically and (2) sales to the federal government are exempt. Delivery Services 22, (22) ; (29) This chart shows whether or not the state taxes delivery services. 21,250

6 Delivery SC Taxable Taxable if seller contracts to deliver tangible personal property to designated place or is obligated contractually to pay transportation charges to some designated place; not if seller contracts to sell tangible personal property FOB origin, title passes to buyer at such point, and buyer pays transportation charges Dry Cleaning Services This chart shows whether or not the state taxes dry cleaning services. Dry Cleaning SC Taxable Dry cleaning services are ; however, coin-operated dry cleaning machines are not subject to tax Employment/Help Supply Services (1)(d) ; S.C. Code Ann (B)(1) ; ,020 This chart shows whether or not the state taxes employment or help supply services. Employment/Help Supply SC Not Taxable Employment services statute as Engraving Services This chart shows whether or not the state taxes engraving services. Engraving SC Not Taxable Engraving services are not, but sales of engravings are subject to tax Escort Services ; S.C. Code Regs ,860

7 This chart shows whether or not the state taxes escort services. Escort SC Not Taxable Escort services are not one Excavating and Grading Services 22,100 This chart shows whether or not the state taxes excavating and grading services. Excavating and Grading SC Not Taxable Excavating and graving services are not services specified by statute as Fabrication Services This chart shows whether or not the state taxes fabrication services. 21,580 Fabrication SC Taxable Labor and service costs that are a part of the fabrication of tangible personal property for sale or resale are subject to tax Fishing/Hunting Guide Services ,740 This chart shows whether or not the state taxes fishing/hunting guide services. Fishing/Hunting Guide SC Not Taxable Services rendered by fishing and hunting guides are not Flying Instructions Services This chart shows whether or not the state taxes flying instructions services.

8 Flying Instructions SC Not Taxable Flying instruction is not one Fur Storage or Repair Services This chart shows whether or not the state taxes fur storage or repair services. Fur Storage or Repair SC Not Taxable Fur storage is not ; fur repair services are not Furniture Moving Services Code Regs ; S.C. This chart shows whether or not the state taxes furniture moving services. Furniture Moving SC Not Taxable Furniture moving Garment Alteration/Repair Services This chart shows whether or not the state taxes garment alteration/repair services. Garment Alteration/Repair SC Not Taxable Garment alteration and repair services are not specified by statute as Heating, Ventilating and Air Conditioning Installation/Repair Services This chart shows whether or not the state taxes heating, ventilating and air conditioning installation or repair services. HVAC Installation/Repair SC Not Taxable Service and material costs must be shown separately or entire proceeds are ,140; 1058SC:1000

9 Home Health Care Services This chart shows whether or not the state taxes home health care services. Home Health Care SC Not Taxable Home health care Information Services This chart shows whether or not the state taxes information services. 22,100 Information SC Not Taxable Providing information to the public via print or electronic means is not a service specified by statute as Interior Design Services This chart shows whether or not the state taxes interior design services. 22,040; 1055SC:1000 Interior Design SC Not Taxable Consultation fees, reimbusement for travel expenses, and labor are not subject to tax if separately stated on invoice; made-to-order merchandise is subject to tax, without deduction for cost of labor; repairs and re-upholstering are when repair materials are sold or furnished by the decorator Internet Access Services Internet Access SC Exempt N/A South Carolina Revenue Information Bulletin No. 02-3,, 01/14/ ,060

10 Investment Counseling Services This chart shows whether or not the state taxes investment counseling services. Investment Counseling SC Not Taxable Investment counseling Janitorial Services--Taxable or Exempt ; ,640 Janitorial Services SC Exempt N/A Kenneling Services This chart shows whether or not the state taxes kenneling services. 22,020 Kenneling SC Not Taxable Kenneling services statute as Lawn Care Services This chart shows whether or not the state taxes lawn care services. 21,970 Lawn Care SC Not Taxable Lawn care services statute as Limousine Services This chart shows whether or not the state taxes limousine services. Limousine SC Not Taxable Limousine services statute as Linen Services This chart shows whether or not the state taxes linen services. 21,490

11 Linen SC Taxable Laundering and pressing services are subject to tax Lobbying Services (1)(d) ; S.C. Code Ann (B)(1) ; This chart shows whether or not the state taxes lobbying services. 22,020 Lobbying SC Not Taxable Lobbying services are not one Mailing Services This chart shows whether or not the state taxes mailing services. Mailing SC Not Taxable Mailing services are not one Management Consulting Services This chart shows whether or not the state taxes management consulting services. Management Consulting SC Not Taxable Management consulting services statute as Marina Rental/Boat Docking Services ; ,120 This chart shows whether or not the state taxes marina rental/boat docking services.

12 Marina Rental/Boat Docking SC Not Taxable Marina rental and boat docking services are not specified by statute as services Marketing Research Services ; South Carolina Technical Advice Memorandum No. 90-5,, 03/07/ ,990 This chart shows whether or not the state taxes marketing research services. Marketing Research SC Not Taxable Marketing research Massage Therapy Services ; This chart shows whether or not the state taxes massage therapy services. 22,120 Massage Therapy SC Not Taxable Massage therapy Motor Vehicle Parking Services 22,100 This chart shows whether or not the state taxes motor vehicle parking services. Motor Vehicle Parking SC Not Taxable Motor vehicle parking Motor Vehicle Towing Services This chart shows whether or not the state taxes motor vehicle towing services.

13 Motor Vehicle Towing SC Not Taxable Motor vehicle towing Payroll Services This chart shows whether or not the state taxes payroll services. Payroll SC Not Taxable Payroll services are not one Pest Control/Extermination Services This chart shows whether or not the state taxes pest control/extermination services. Pest Control/Extermination SC Not Taxable Pest control and extermination services are not specified by statute as Pet Grooming Services This chart shows whether or not the state taxes pet grooming services. Pet Grooming SC Not Taxable Pet grooming services statute as Photography Services This chart shows whether or not the state taxes photography services. 21,970 Photography SC Taxable Making prints from films is subject to tax, but developing, tinting, or coloring are not services Pool Cleaning Services ,840

14 This chart shows whether or not the state taxes pool cleaning services. Pool Cleaning SC Not Taxable Pool cleaning services statute as Prepaid Telephone Calling Services 22,020 This chart shows whether or not the state taxes prepaid telephone calling services. Prepaid Telephone Calling SC Taxable Prepaid wireless calling arrangements are subject to tax; however, sales of prepaid telephone calling cards that can be used to make local, long distance or international telephone calls from a land-based (non-wireless phone) are not subject to sales tax Prime Contractor ; South Carolina Revenue Ruling No. 04-4,, 03/30/2004; South Carolina Revenue Ruling No. 04-4,, 03/30/ ,900; 1056SC:1000 This chart shows whether or not general or prime contracting services is subject to the state sales tax. Prime Contractor SC Not Taxable Contracting services are not services. But sales of building materials to construction contractors for resale or use in the form of real estate are retail sales. Printing Services (1)(a) ; This chart shows whether or not the state taxes printing services. 21,580

15 Printing SC Taxable Printers are engaged in the business of producing tangible personal property for customers, and are on their retail sales without deduction for services, even if billed separately; however, a printer performs a non service when doing work for another printer Private Investigation Services ,860 This chart shows whether or not the state taxes private investigation services. Private Investigation SC Not Taxable Private investigation Public Relations Services This chart shows whether or not the state taxes public relations services. 22,145 Public Relations SC Not Taxable Public relations Repair Services--Charges for Labor Repair Services--Charges for Labor Code Regs ,420 Comment Authority Editorial Reference SC Not Taxable N/A Repair Services--Charges for Materials/Supplies 22,140; 1058SC:1000 Assuming that a repairman provides materials or supplies in connection with the repair of tangible personal property for a customer, are the charges for the materials and supplies?

16 Repair Services--Charges for Materials/Supplies SC Taxable Materials that do not lose their identity, but are a substantial part of the repair work are subject to tax Repair Services--Labor Charges Separately d ,140; 1058SC:1000 Assuming that labor charges for repairs are exempt, does the state require that such charges be separately stated or invoiced? Repair Services--Labor Charges Separately d SC Yes N/A Research & Development Services 22,140; 1058SC:1000 This chart shows whether or not the state taxes research & development services. Research & Development SC Not Taxable Research and development services statute as Safe Deposit Box Services This chart shows whether or not the state taxes safe deposit box services. 21,880 Safe Deposit Box SC Not Taxable Safe deposit services statute as Sales Agents/Dealers/Brokers Services This chart shows whether or not the state taxes services rendered by sales agents, dealers, or brokers.

17 Sales Agents/Dealers/Brokers SC Not Taxable Services of a sales agent or dealer or broker are not one of the services specified by statute as Security Services This chart shows whether or not the state taxes security services. Security SC Not Taxable Security services are not one Self-Storage Services This chart shows whether or not the state taxes self-storage services. 22,145 Self-Storage SC Not Taxable Self storage services statute as Sign Painting/Lettering Services This chart shows whether or not the state taxes sign painting/lettering services. Sign Painting/Lettering SC Not Taxable If the painter only furnishes paint; however, sales of painted signs manufactured by the painter or purchased for painting for resale purposes are subject to tax Snow Removal Services This chart shows whether or not the state taxes snow removal services. 22,140

18 Snow Removal SC Not Taxable Snow removal Software as a Service (SaaS) This chart shows whether or not the state imposes a tax on the sales of Software as a Service (SaaS). For purposes of this chart, SaaS is a cloud computing model in which general or specialized software applications are hosted by a vendor or service provider and made available to customers over a network, typically the Internet. The customer generally does not manage or control the software or the underlying cloud infrastructure. Software as a Service (SaaS) SC Taxable Charges by an Application Service Provider ASP that allows a customer to access the ASP website and use the software on that website are as communications services; other software sold and delivered by electronic means is not. Stenographic Services South Carolina Revenue Ruling No. 12-1,, 03/20/2012; South Carolina Revenue Ruling No ,, 08/21/2005 This chart shows whether or not the state taxes stenographic services. 21,540 Stenographic SC Not Taxable Stenographic services statute as Tanning Salon Services This chart shows whether or not the state taxes tanning salon services. Tanning Salon SC Not Taxable Tanning services are not one 22,100

19 Tattoo Parlor Services This chart shows whether or not the state taxes tattoo parlor services. Tattoo Parlor SC Not Taxable Tattoo services are not one Taxidermist Services This chart shows whether or not the state taxes taxidermist services. 22,100 Taxidermist SC Not Taxable Taxidermist services are not ; however, purchases of tangible personal property for use in the performance of such services are subject to tax Telecommunications Services--"900" number This chart shows the state's tax treatment of charges paid by consumers who use a 900 service also known as "pay-per-call" service. "900" type phone services SC Taxable N/A Telecommunications Services--Interstate 21,900; 1056SC:1000 This chart shows whether or not the state taxes interstate telecommunications services. Interstate telecommunications services SC Taxable N/A (A) ; S.C. Code Ann (A) Telecommunications Services--Intrastate 21,900; 1056SC:1000 This chart shows whether or not the state taxes intrastate telecommunications services.

20 Intrastate telecommunications services SC Taxable N/A (A) ; S.C. Code Ann (1)(k) Telephone Answering/Paging Services 21,900; 1056SC:1000 This chart shows whether or not the state taxes telephone answering/paging services. Telephone Answering/Paging SC Taxable Telephone answering and paging services are considered communications services Tire Recapping Services ; South Carolina Information Letter No ,, 07/17/1989 This chart shows whether or not the state taxes tire recapping services. 21,900; 1056SC:1000 Tire Recapping SC Not Taxable Repair services are not ; however, materials consumed that lose their identity are when sold to repairmen Title Search Services This chart shows whether or not the state taxes title search services. 22,140 Title Search SC Not Taxable Title search services statute as Transportation Services ,040 This chart shows whether or not the state taxes interstate transportation services.

21 Transportation SC Not Taxable Transportation of passengers is not one. Transportation of freight is if seller contracts to deliver tangible personal property to a designated place, or if seller is contractually obligated to pay transportation charges to some designated place; no tax applies if seller contracts to sell tangible personal property FOB origin, title passes to buyer at such point, and buyer pays the transportation charges Trash/Garbage Removal Services ; ,490 This chart shows whether or not the state taxes trash/garbage removal services. Trash/Garbage Removal SC Not Taxable Trash and garbage removal services are not one Travel Agency Services 22,020 This chart shows whether or not the state taxes the services rendered by a travel agency. Travel Agency SC Not Taxable Travel agency Tree Care/Trimming/Cutting Services This chart shows whether or not the state taxes tree care, tree trimming, or tree cutting services.

22 Tree Care/Trimming/Cutting SC Not Taxable Tree care, trimming, and cutting services are not specified by statute as Veterinary Services This chart shows whether or not the state taxes services rendered by veterinarians. Veterinary SC Not Taxable Veterinary services statute as Warehousing Services Code Regs This chart shows whether or not the state taxes warehousing services. 21,970 Warehousing SC Not Taxable Warehousing services are not ; however, materials used in services are Water Conditioning/Softening Services This chart shows whether or not the state taxes water conditioning or water softening services. Water Conditioning/Softening SC Not Taxable Water conditioning and softening services are not specified by statute as Window Cleaning Services This chart shows whether or not the state taxes window cleaning services. Window Cleaning SC Not Taxable Janitorial services are not ,020 Last run 10/26/2015

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