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2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 35 - THE SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
Section 12-35-80. Nature and purpose of agreement.
Universal Citation: SC Code § 12-35-80 (2018)
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.
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