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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 36 - SOUTH CAROLINA SALES AND USE TAX ACT
Section 12-36-1340. Collection of tax by retailer sellers.
Universal Citation: SC Code § 12-36-1340 (2017)
Each seller making retail sales of tangible personal property for storage, use, or other consumption in this State shall collect and remit the tax in accordance with this chapter and shall obtain from the department a retail license as provided in this chapter, if the retail seller:
(1) maintains a place of business;
(2) qualifies to do business;
(3) solicits and receives purchases or orders by an agent or salesman; or
(4) distributes catalogs, or other advertising matter, and by reason of that distribution receives and accepts orders from residents within the State.
HISTORY: 1990 Act No. 612, Part II, Section 74A; 1998 Act No. 432, Section 11.
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