Chapter

The Simplified Sales and Use Tax Administration Act

S.C. Code Ann. § 12-35-10— Short title
S.C. Code Ann. § 12-35-20— Definitions
S.C. Code Ann. § 12-35-30— Findings of benefits of simplified sales and use tax systems
S.C. Code Ann. § 12-35-40— For the purposes of reviewing or amending, or both, the agreement embodying the simplification requirements as contained in Section 12-35-70 of this chapter, this State shall enter into multistate discussions. For purposes of the discussions, this State must be represented by four delegates. The four delegates are the director of the department or the director's designee, the Chairman of the House Ways and Means Committee or the chairman's designee, the Chairman of the Senate Finance Committee or the chairman's designee, and one delegate appointed by the Governor from the business community. Any decision concerning the agreement must be made by a majority of this state's delegation present at the meeting. Members of the delegation shall receive the mileage, subsistence, per diem, lodging, airfare, and other business expenses authorized by law for members of state boards, committees, and commissions and must be paid from sales and use tax collections
S.C. Code Ann. § 12-35-50— Streamlined Sales and Use Tax Agreement; establishing standards for service providers, automated systems and multistate sellers, other actions authorized
S.C. Code Ann. § 12-35-60— Scope of this chapter
S.C. Code Ann. § 12-35-70— Requirements of agreement
S.C. Code Ann. § 12-35-80— Nature and purpose of agreement
S.C. Code Ann. § 12-35-90— Member states as only intended beneficiaries of agreement
S.C. Code Ann. § 12-35-100— Certified service providers as agents of seller; liability of provider of certified automated systems; proprietary systems