2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 35 - THE SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
Section 12-35-20. Definitions.
As used in this chapter:
(1) "Agreement" means the Streamlined Sales and Use Tax Agreement.
(2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions.
(4) "Department" means the South Carolina Department of Revenue.
(5) "Director" means the director of the department.
(6) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(7) "Sales tax" means the tax imposed pursuant to Article 9, Chapter 36 of this title.
(8) "Seller" means a person making sales, leases, or rentals of personal property or services.
(9) "State" means a state of the United States and the District of Columbia.
(10) "Use tax" means the tax imposed pursuant to Article 13, Chapter 36 of this title.
HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002.
