2017 South Carolina Code of Laws
Title 12 - Taxation
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 12-35-50. Streamlined Sales and Use Tax Agreement; establishing standards for service providers, automated systems and multistate sellers, other actions authorized.
- 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.
- Section 12-35-100. Certified service providers as agents of seller; liability of provider of certified automated systems; proprietary systems.
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