South Carolina DOR Issues Ruling on Sales Taxability of Certain Sales

The South Carolina Department of Revenue (DOR) issued a private letter ruling concluding that taxpayer’s use of scaffolding to install insulation is not a rental subject to sales tax, but the third party’s delivery and removal of scaffolding to taxpayer’s job sites is considered a rental of tangible personal property subject to sales tax. DOR also determined that South Carolina law does not allow a credit for sales taxes previously paid on the purchase of the scaffolding materials used for the rentals. [S.C. Dep’t of Revenue, Private Letter Ruling 25-1, 09/15/25]

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