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 to review or amend, or both, the terms of the agreement to simplify and modernize sales and use tax administration in order substantially to reduce the burden of tax compliance for all sellers and for all types of commerce.
HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002.
Structure South Carolina Code of Laws
Chapter 35 - The Simplified Sales And Use Tax Administration Act
Section 12-35-10. Short title.
Section 12-35-20. Definitions.
Section 12-35-30. Findings of benefits of simplified sales and use tax systems.
Section 12-35-40. Multistate discussions; delegates.
Section 12-35-60. Scope of this chapter.
Section 12-35-70. Requirements of agreement.
Section 12-35-80. Nature and purpose of agreement.
Section 12-35-90. Member states as only intended beneficiaries of agreement.