200 Recordkeeping.
200.1 Retention of Books and Records and the Use of Microfilm Reproduction of Books and
200.2 Model Recordkeeping and Retention.
201 Supplying of Identifying Numbers.
202 Definitions; Reimbursement for Costs Incurred in Complying with Summons.
300 Retail License.
300.1 Doing Business in South Carolina.
300.2 Vending and other Coin-Operated Machines Dispensing Tangible Personal Property.
300.3 Operation of Deceased Licensed Retailer’s Business by Personal Representative of His
300.4 Application for Transfer.
300.5 Fairs, Carnivals, Concessionaires at Athletic Stands and Other Public Exhibitions.
300.6 Partnership.
301 Agriculture.
301.1 Livestock
301.2 Feed.
301.3 Insecticides, Chemicals, Fertilizers, Soils Conditioners, Seeds and Seedlings.
301.4 Containers and Labels.
301.5 Farm Machinery.
301.6 Fuel.
301.7 Electricity and Gas.
301.8 Building Materials, Supplies, Fixtures and Equipment for Commercial Housing of
301.9 Sales by Farmers.
301.10 Hatcheries.
302 Manufacturers, Processors, Compounders, Miners, and Quarries.
302.1 Ingredients and Component Parts and Items Used Directly.
302.2 Containers.
302.3 Coal, Coke or Other Fuel.
302.4 Electricity.
302.5 Machines.
302.6 Pollution Control Machines.
302.7 Outside Signs, Furnished.
302.8 Patterns, Sales.
303 Laundry, Launderette, Cleaning, Dyeing or Pressing Establishments.
303.1 Retailers’ License-Laundries, Launderettes, Cleaning, Dyeing or Pressing Establish-
303.2 Rug and Carpet Cleaning.
303.3 Furnishing Laundry Services, Etc. to Ships.
303.4 Cleaning, Glazing, Dyeing and Storing Furs.
304 Sales to, or Purchases by, the State, Counties, Municipalities and Other Political
304.1 Transfers Between Agencies and Between the State and its Political Subdivisions.
305 Meals.
305.1 Educational Institutions.
305.2 Medical Institutions.
305.3 Educational and Medical Institutions and Food Service Companies Making Both Retail
305.4 Suppliers Selling Unprepared Food Products to Educational and Medical Institutions
305.5 Exemption Meals Sold to School Children.
305.6 Meals Furnished Employees, Restaurants.
305.7 Meals Served by Railroads, Airlines, Etc.
305.8 Meals Served by Boarding Houses.
306 Repairs.
306.1 Repairs to Machines.
306.2 Automobile Repair Shops.
306.3 Jewelry Repairmen.
306.4 Shoe Repairmen.
307 Hotels, Motels, and Similar Facilities.
307.1 Examples of the Application of Tax to Various Charges Imposed by Hotels, Motels, and
307.2 Purchases by Hotels, Motels and Other Facilities.
307.3 Certain Facilities Not Subject to the Tax.
307.4 Rentals in Excess of Ninety Days Not Subject to the Tax—Airlines, Bus Companies,
307.5 Certain Exchanges of Accommodations Exempt from the Tax.
307.6 Accommodations Furnished to the Federal Government or Federal Government Em-
307.7 The Application of Tax to Hurricane Rental Insurance Charges Imposed by Hotels,
308 Professional, Personal, and Other Services.
308.1 Professional Services.
308.2 Dentists.
308.3 Doctors.
308.4 Lawyers.
308.5 Veterinarians.
308.6 Architects.
308.7 Ophthalmologists, Oculists and Optometrists.
308.8 Hospitals, Infirmaries, Sanitariums, Nursing Homes and like Institutions.
308.9 Advertising Agencies.
308.10 Bookbinders and Paper Cutters.
308.11 Jewelry Repairmen.
308.12 Shoe Repairmen.
308.13 Barber and Beauty Shops.
308.14 Taxidermists.
308.15 Automobile Painters.
308.16 Painters.
309 Retailers.
309.1 Florists.
309.2 Photographers, Photo Finishers, and Photo Copiers.
309.3 Printers.
309.4 Artists.
309.5 Sellers of Custom-made Items.
309.6 Machine Shops.
309.7 Ship Chandlers.
309.8 Undertakers.
309.9 Sign Companies.
309.10 Interior Decorators.
309.11 Sellers of Ice.
309.12 Sellers of Oxygen, Propane or Butane.
309.13 Sellers of Automobile Seat Cover and Top Linings.
309.14 Sellers of Ice Cream Freezers.
309.15 Rentals and Leases.
309.16 Materials Used to Recondition Automotive Vehicles for Resale.
309.17 Withdrawals From Stock, Merchants.
310 Freight and Delivery Charges.
310.1 Transportation Costs, Sellers.
311 Railroads.
311.1 Railroad Companies, Sales to.

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