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S 0214 - Requires retailers to pay sales tax if an agreement is made to refer customers through the internet

Tracking Level: Of Interest
Sponsor: Marlon Kimpson
Last Action: 2/15/2017 - Referred to Committee on Ways and Means
Senate Committee: Fin
House Committee: WM
Assigned To:
General GovernanceNext Bill
Week of 01.09.2017Next Bill
Week of 01.16.2017Next Bill
Week of 04.17.2017Next Bill

Staff Analysis of the Legislation

04.19.2017 A House Ways and Means Legislative subcommittee gave this bill a favorable report.
01.17.2017 The Senate Finance Committee gave this bill a favorable report.
01.17.2017 The Senate Finance Sales and Income Taxation subcommittee gave this bill a favorable report.
Summary of the bill as introduced: Requires retailers to collect and remit a sales tax if an agreement is made with a resident of this state to refer customers through the Internet or otherwise for a commission. 

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Session 122 - (2017-2018)Printer Friendly
(pdf format)
S 0214 General Bill, By Kimpson and Gregory
Summary: Sales and use tax
    A BILL TO AMEND ARTICLE 1, CHAPTER 36, TITLE 12 OF THE 1976 CODE, 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.
View full text          View Vote History          View Fiscal Impact
01/10/17Senate Introduced and read first time (Senate Journal-page 112)
01/10/17Senate Referred to Committee on Finance (Senate Journal-page 112)
01/24/17Senate Committee report: Favorable Finance (Senate Journal-page 31)
01/31/17Senate Read second time (Senate Journal-page 33)
01/31/17Senate Roll call Ayes-38 Nays-5 (Senate Journal-page 33)
02/14/17Senate Read third time and sent to House (Senate Journal-page 20)
02/15/17House Introduced and read first time (House Journal-page 21)
02/15/17House Referred to Committee on Ways and Means (House Journal-page 21)



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