SC S0170 | 2015-2016 | 121st General Assembly

Status

Spectrum: Partisan Bill (Democrat 1-0)
Status: Engrossed on May 12 2015 - 50% progression, died in committee
Action: 2015-05-12 - Referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Comm Sub) [HTML]

Summary

Relating To The South Carolina Sales And Use Tax Act, By Adding Section 12-36-71, To Provide That A Retailer Is Presumed To Be Liable For The Sales Tax Or Responsible For Collecting And Remitting The Use Tax If The Retailer Enters Into An Agreement With A Resident Of This State Under Which The Resident, For Consideration, Refers Potential Customers, Whether By An Internet Link Or Otherwise, To Require Such Retailers To Obtain A Retail License And Remit Sales And Use Tax On All Taxable Retail Sales, And To Provide Exceptions.

Tracking Information

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Title

Sales and use tax

Sponsors


Roll Calls

2015-04-01 - Senate - Senate: Waive Rule 26b (Y: 23 N: 19 NV: 3 Abs: 0) [FAIL]
2015-03-31 - Senate - Senate: 2nd Reading (Y: 37 N: 4 NV: 3 Abs: 0) [PASS]

History

DateChamberAction
2015-05-12HouseReferred to Committee on Ways and Means
2015-05-12HouseIntroduced and read first time
2015-05-12SenateRead third time and sent to House
2015-03-31SenateRoll call Ayes-37 Nays-4
2015-03-31SenateRead second time
2015-03-24SenateCommittee Amendment Adopted
2015-03-18SenateCommittee report: Favorable with amendment Finance
2015-01-13SenateReferred to Committee on Finance
2015-01-13SenateIntroduced and read first time
2014-12-03SenateReferred to Committee on Finance
2014-12-03SenatePrefiled

Code Citations

ChapterArticleSectionCitation TypeStatute Text
123671(n/a)See Bill Text

South Carolina State Sources


Bill Comments

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