The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
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.