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S 0870 - Allows the state to collect sales tax revenues from companies that advertise online through a residential business in the state

Tracking Level: Of Interest
Sponsor: Marlon Kimpson
Last Action: 1/14/2014 - Senate - Referred to Committee on Finance
Senate Committee:
Assigned To:
Sales TaxesNext Bill

Staff Analysis of the Legislation

04.03.2014  The Senate Finance Sales and Income Taxation subcommittee gave this bill a favorable report.
Summary of the bill as introduced: Allows the state to collect sales tax revenues from companies that advertise online through a residential business in the state.

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Session 120 - (2013-2014)Printer Friendly
(pdf format)
S 0870 General Bill, By Kimpson
Summary: Sales tax
    A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-36-71 SO AS 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.
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12/17/13Senate Prefiled
12/17/13Senate Referred to Committee on Finance
01/14/14Senate Introduced and read first time (Senate Journal-page 53)
01/14/14Senate Referred to Committee on Finance (Senate Journal-page 53)


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