SC S0214 | 2017-2018 | 122nd General Assembly


Spectrum: Bipartisan Bill
Status: Engrossed on February 14 2017 - 50% progression, died in committee
Action: 2017-02-15 - 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 A Commission Or 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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Sales and use tax


Roll Calls

2017-01-31 - Senate - Senate: 2nd Reading (Y: 38 N: 5 NV: 1 Abs: 0) [PASS]


2017-02-15HouseReferred to Committee on Ways and Means
2017-02-15HouseIntroduced and read first time
2017-02-14SenateRead third time and sent to House
2017-01-31SenateRoll call Ayes-38 Nays-5
2017-01-31SenateRead second time
2017-01-24SenateCommittee report: Favorable Finance
2017-01-10SenateReferred to Committee on Finance
2017-01-10SenateIntroduced and read first time

Code Citations

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

South Carolina State Sources

Bill Comments 750