311.2 Railroad Companies—Crossties and Timbers.
311.3 Railroad Companies—Sales to of Crossties and Timbers by Producer.
311.4 Railroad Companies—Machines.
311.5 Railroad Rails.
311.6 Railroads, Lumber Used for Repairing Railroad Cars.
311.7 Railroads, Motor Oil Used in Diesel Engines.
311.8 Ties and Timbers.
311.9 Ties and Timbers in Interstate Commerce.
311.10 Ties and Timbers, Constructive Delivery of.
311.11 Meals Served by Railroads, Airlines, Etc.
312 Containers and Other Packaging Material.
312.1 Containers and Packaging Materials, Sales of to Licensed Retailers.
312.2 Containers, Beverage Boxes and Crates.
312.3 Packaging Materials.
312.4 Advertising Materials.
312.5 Multiform Invoices.
312.6 Grease, Protective.
312.7 Rust Preventives.
312.8 Icing of Perishables.
313 Labor.
313.1 Labor, Fabrication.
313.2 Subcontracted Labor, Repairs.
313.3 Installation Charges.
313.4 Alteration Charges.
314 Construction.
314.1 Sales of Building Materials.
314.2 Building Materials.
314.3 Transferred Property, Use Tax Liability.
314.4 Awnings.
314.5 Elevators.
314.6 Pumps.
314.7 Pump Installed by Contractor.
314.8 Crossties, Timbers, Etc.
314.9 Contractors Equipment, Useful Life of.
314.10 Machines, Pipe Threading.
314.11 Federal Government Construction Contracts.
315 Newspapers and Newsprint Paper.
315.1 Newspapers.
315.2 Newsprint Paper.
315.3 Newspaper Publishers.
316 Books.
316.1 Textbooks.
316.2 Sale of Books to Libraries.
317 Sales of Repossessed Property.
317.1 Finance Companies and Other Lending Institutions.
317.2 Retailers.
318 Gross Proceeds of Sales and Sales Price.
318.2 Carrying and Finance Charges.
318.3 Lay-away Sales.
318.4 Withdrawals for Use—Renter.
318.5 Gift Wrapping Charges.
318.6 Gratuities.
318.7 Bottle Deposits.
318.8 Returned Merchandise and Restocking Fees (Effective October 1, 2008).
319 Warehousemen.
320 Use Tax.
320.1 Property Purchased and Used Without the State TTT Later Used in South Carolina.
320.2 Vehicles Replaced under Insurance Contracts.
321 Ships and Sales of Fuel, Lubricants and Mechanical Supplies to Ship.
321.1 Sales of Fuel, Lubricants and Mechanical Supplies.
321.2 Dry Dock.
322 Casual and Isolated Sales.
323 Exemption of the Gross Proceeds of the Sale of Combustible Heating Material
324 Dual Business.
326 Savings and Loan Associations.
327 Leased Departments.
328 Radio and TV Stations.
329 Communications Services.
329.1 Ways or Means for Transmission of Voice or Messages.
329.2 Prepaid Wireless Calling Arrangements.
329.4 Examples of Taxable Communications Services.
329.5 Examples of Non-Taxable Communications Services.
330 Automatic Data Processing.
331 Airport Fixed Based Operators.
332 Medicines, Prosthetic Devices and Hearing Aids.
333 Donors and Goods Given Away for Advertising Purposes.
334 Interstate Commerce.
334.2 Goods coming into this State - Use Tax:
334.3 Goods coming into this State and Delivered onto the Catawba Indian Reservation.
334.4 Application of the Sales or Use Tax under Other Circumstances.
334.5 Goods shipped from this State.
335 Manufactured Homes and Modular Homes.
335.1 Manufactured Homes
335.2 Modular Homes
335.3 Other Factory Fabricated Buildings
335.4 Furniture and Appliance
335.5 Heat Pumps, Decks, Steps, Skirting and Similar Items
336 Definition of the Term ‘‘Facility’’.
337 Sales of Unprepared Food.
337.3 General Rules.
337.4 Examples.
337.5 Local Taxes.
337.6 Records.
620 This regulation contains general rules in determining legal residency.
620.1 Legal Residence When Domiciled in a Foreign Country.
640 This regulation concerns the taxable income calculation of military personnel,
640.1 Military Pay, Non-Service Income, and Income Earned by Military Spouses.
640.2 Legal Residence When Military Personnel is Domiciled in a Foreign Country.
640.3 National Guard or Reserve Pension or Retirement Income.
670 Reporting Final Income When Planning to Cease Doing Business in State.

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