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.
S.C. Code Ann. § 12-35-80
Nature and purpose of agreement
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.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.