South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-35-20
Definitions
As used in this chapter:
# (1)
"Agreement" means the Streamlined Sales and Use Tax Agreement.
# (2)
"Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
# (3)
"Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions.
# (4)
"Department" means the South Carolina Department of Revenue.
# (5)
"Director" means the director of the department.
# (6)
"Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
# (7)
"Sales tax" means the tax imposed pursuant to Article 9, Chapter 36 of this title.
# (8)
"Seller" means a person making sales, leases, or rentals of personal property or services.
# (9)
"State" means a state of the United States and the District of Columbia.
# (10)
"Use tax" means the tax imposed pursuant to Article 13, Chapter 36 of this title.
Source: view the official text
In this chapter (9 sections)
- 12-35-10 · Short title
- 12-35-20 · Definitions
- 12-35-30 · Findings of benefits of simplified sales and use tax systems
- 12-35-50 · Streamlined Sales and Use Tax Agreement; establishing…
- 12-35-60 · Scope of this chapter
- 12-35-70 · Requirements of agreement
- 12-35-80 · Nature and purpose of agreement
- 12-35-90 · Member states as only intended beneficiaries of agreement
- 12-35-100 · Certified service providers as agents of seller; liability…