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41 chapters · 1,363 sections in this title.
S.C. Code Ann. § 12-35-10 Short title
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This act may be cited as the "Simplified Sales and Use Tax Administration Act".
S.C. Code Ann. § 12-35-100 Certified service providers as agents of seller; liability of provider of certified automated systems; proprietary systems
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(A) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member stat…
S.C. Code Ann. § 12-35-20 Definitions
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As used in this chapter: (1) "Agreement" means the Streamlined Sales and Use Tax Agreement. (2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, de…
S.C. Code Ann. § 12-35-30 Findings of benefits of simplified sales and use tax systems
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The General Assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this state's sales and use tax. The General Assembly further finds that this State should participate in multistate discussions…
