South Carolina Code of Laws
Title 12 - Taxation
Chapter 35 - The Simplified Sales And Use Tax Administration Act

Section 12-35-10. Short title. - This act may be cited as the "Simplified Sales and...

Section 12-35-20. Definitions. - As used in this chapter: (1) "Agreement" means the Streamlined...

Section 12-35-30. Findings of benefits of simplified sales and use tax systems. - The General Assembly finds that a simplified sales and use...

Section 12-35-40. Multistate discussions; delegates. - Section 12-35-40. For the purposes of reviewing or amending, or...

Section 12-35-50. Streamlined Sales and Use Tax Agreement; establishing standards for service providers, automated systems and multistate sellers, other actions authorized. - The department shall enter into the Streamlined Sales and Use...

Section 12-35-60. Scope of this chapter. - No provision of the agreement authorized by this chapter in...

Section 12-35-70. Requirements of agreement. - The department shall not enter into the Streamlined Sales and...

Section 12-35-80. Nature and purpose of agreement. - The agreement authorized by this chapter is an accord among...

Section 12-35-90. Member states as only intended beneficiaries of agreement. - (A) The agreement authorized by this chapter binds and inures...

Section 12-35-100. Certified service providers as agents of seller; liability of provider of certified automated systems; proprietary systems. - (A) A certified service provider is the agent of a...