South Carolina Court Rules Home Improvement Retailer Must Collect Sales Tax on Installation Materials

• South Carolina appeals court upheld a decision requiring a home improvement retailer to collect sales tax on materials used in installations.
• The retailer argued it acted as a contractor and that the taxable sale occurred at wholesale purchase.
• The court disagreed, stating the retailer made retail sales when selling materials with installation services.
• The court noted the retailer’s own materials described it as a retailer, not a contractor.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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