When you buy items or services in New Jersey, you generally pay Sales Tax on each purchase. The seller (a store, service provider, restaurant, etc.) collects tax at the time of the sale and sends it to the State. The law exempts some sales and services from Sales Tax.
The general State and applicable local and transit rates of sales and use tax apply to the sales price of each item or article of tangible personal property that is not subject to tax under another subdivision in N.C. Gen. Stat. § 105-164.4, certain digital property, and certain services sold at retail and sourced to this State.
In South Carolina the sales tax is imposed on the sales at retail of tangible personal property and certain services. The use tax is imposed of the storage, use or consumption of tangible personal property and certain services when purchased at retail from outside the state for storage, use or consumption in South Carolina.