SC S0170 | 2015-2016 | 121st General Assembly


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]


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

Register now for our free OneVote public service or GAITS Pro trial account and you can begin tracking this and other legislation, all driven by the real-time data of the LegiScan API. Providing tools allowing you to research pending legislation, stay informed with email alerts, content feeds, and share dynamic reports. Use our new PolitiCorps to join with friends and collegaues to monitor & discuss bills through the process.

Monitor Legislation or view this same bill number from multiple sessions or take advantage of our national legislative search.


Sales and use tax


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]


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

Code Citations

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

South Carolina State Sources

Bill Comments