South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-36-1340

Collection of tax by retailer sellers

Each seller making retail sales of tangible personal property for storage, use, or other consumption in this State shall collect and remit the tax in accordance with this chapter and shall obtain from the department a retail license as provided in this chapter, if the retail seller:

# (1)

maintains a place of business;

# (2)

qualifies to do business;

# (3)

solicits and receives purchases or orders by an agent, an independent contractor, a representative, an Internet website, or any other means;

# (4)

distributes catalogs, or other advertising matter, and by reason of that distribution receives and accepts orders from residents within the State;

# (5)

operates as a marketplace facilitator; or

# (6)

meets constitutional standards for economic nexus with South Carolina for purposes of the sales and use tax.

Last amended: 1990 Act No. 612, Part II, SECTION 74A; 1998 Act No. 432, SECTION 11; 2019 Act No. 21 (S.214), SECTION 6, eff April 26, 2019. Editor's Note 2019 Act No. 21, SECTION 1, provides as follows: "SECTION 1. The General Assembly finds: "(1) the South Carolina Sales and Use Tax Act requires any person engaged in business as a retailer to remit the sales and use tax on all retail sales of tangible personal property not otherwise excluded or exempted from the tax. This requirement applies to all retail sa

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