SC South Carolina

Every invoice behind this state's determined liability — ship-to, class, and taxability.

⬇ VDA worksheet ← All states

DETERMINED LIABILITY

$763 – $946

floor – combined · 6.00% / 7.44%

TAXABLE RENTAL BASE

$12,722

the driver of the liability

INVOICES

$64,067 total revenue

NON-TAXABLE / EXEMPT

$51,345

$0 offshore · $0 cert-exempt

Matrix rule:

Rental taxable

Service non-taxable

Resale taxable

research-general

General rule: services exempt unless enumerated; load testing not enumerated. Only HI/NM/SD/WV tax services by default. CPA-confirm per state.

Invoices shipped to SC

Invoice	HWI #	Customer	Date	Total	Class	Taxability	Source
24339	HWI-25-456	Konecranes	2025-09-25	$26,354	service	non-taxable (service)	email · manual
24410	HWI-25-543	Hoist & Crane Service Group	2026-01-23	$15,065	service	non-taxable (service)	packing-list · echoes-HQ
24338	HWI-25-459	Inchcape Shipping Services	2025-09-25	$9,926	service	non-taxable (service)	packing-list · distinct
24304	HWI-25-276	Hoist & Crane Service Group	2025-07-31	$6,031	rental	TAXABLE (rental)	packing-list+gl · echoes-HQ
24341	HWI-25-448	Oceanetics	2025-09-30	$4,644	rental	TAXABLE (rental)	packing-list · echoes-HQ
24404	HWI-25-377	Oceaneering	2025-12-31	$1,704	rental	TAXABLE (rental)	packing-list · distinct
24312	HWI-25-276	Hoist & Crane Service Group	2025-08-19	$342	rental	TAXABLE (rental)	packing-list+gl · echoes-HQ

Determined liability = taxable rental (+ resale, + service where the state taxes services) × rate. Offshore rows are treated as exempt (cert-controlled). Floor = state base; combined adds avg local. Figures are pre-exemption-certificate and pre-credit — CPA/SALT validate before filing.