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Lev
Lev, Tax Advisor
Category: Tax
Satisfied Customers: 28084
Experience:  Taxes, Immigration, Labor Relations
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I currently live in south carolina and I cant get a straight

Customer Question

I currently live in south carolina and I cant get a straight answer from anyone at the Dept of Revenue. If I hold an estate sale for a someone. All used items that I do not own in their home. Do I need to charge sales tax?
Submitted: 1 year ago.
Category: Tax
Expert:  Lev replied 1 year ago.
Hi and welcome to our site!SC Regulation 117-322, concerns casual and isolated sales, and states:Casual or isolated sales by persons not engaged in the business of selling tangible personal property at retail are not subject to the sales or use tax.For purposes of administering this regulation, the term “casual” means occurring, encountered, acting or performed without regularity or at random. The term “occasional” and the term "isolated" mean occurring alone or once, an incident not likely to recur, sporadic.
Expert:  Lev replied 1 year ago.
So far - if
-- you are not engaged in the business of selling tangible personal property at retail and
-- that estate sale will take place only once -
then - such sale will not be subject to the sales tax and you would not charge sales tax from buyers.
See for reference - page 56 -
http://www.scstatehouse.gov/coderegs/Ch%20117.pdf