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S.C. Code Ann. § 12-35-30

Findings of benefits of simplified sales and use tax systems

Known as the Simplified Sales and Use Tax Administration Act

The act spans §§ 12–12 (10 sections).

2002 Act No. 334, SECTION 6, eff June 24, 2002.

The General Assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this state's sales and use tax. The General Assembly further finds that this State should participate in multistate discussions to review or amend, or both, the terms of the agreement to simplify and modernize sales and use tax administration in order substantially to reduce the burden of tax compliance for all sellers and for all types of commerce.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.