South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-35-80
Nature and purpose of agreement
Official textscstatehouse.gov
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.
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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…