Ways or Means of Communications Taxable in South Carolina

Thursday, March 16th, 2017

Group of co-workers using tablets, laptops, and cell phones to communicate.
South Carolina

The South Carolina Department of Revenue recently published an advisory opinion addressing the taxability of various communication services.

In South Carolina, charges for use of "the ways or means for the transmission of communications" are subject to sales and use tax. Taxable transactions include charges for the use of (1) telephone, (2) teleconferencing, (3) paging, (4) automated answering, (5) cable and satellite television, (6) fax, (7) voicemail, (8) e-mail, (9) electronic tax filing, and (10) database access.

The ruling makes it clear that general access to the internet is not a taxable communication service. However, charges for accessing individual websites (e.g., charges to access a sports website) are taxable as database access.


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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