2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 35 - THE SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
Section 12-35-90. Member states as only intended beneficiaries of agreement.
(A) The agreement authorized by this chapter binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this State and the other member states and not by the terms of the agreement.
(B) Consistent with subsection (A), no person has any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person, in any action brought under any provision of law, may challenge any action or inaction by any department, agency, or other instrumentality of this State, or any political subdivision of this State on the ground that the action or inaction is inconsistent with the agreement.
(C) No law of this State, or the application of the law, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002.
