In a recent revenue ruling, South Carolina position for sales and use tax on communication services was explained. The following represents a partial list of communication services deemed taxable: telephone services (including a wireless transmission system or voice over Internet Protocol), teleconferencing services, paging services, answering services, cable television services, satellite programming services, fax transmission services, voice mail messaging services, e-mail services, database access transmission services, prepaid wireless calling arrangements, and 900/976 telephone services. On the other hand, the state indicated several services were exempt, including: certain telephone services exempted by statute, telegraph messages, communication services involving automatic teller machines, and data processing services. Further regulations apply. (Revenue Ruling 06-8, South Carolina Department of Revenue, November 16, 2006)