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S 0214 - Defines a marketplace facilitator

Tracking Level: Passed
Sponsor: Marlon Kimpson
Last Action: 5/6/2019 - Act No. 21
Senate Committee: Fin
House Committee: WM
Assigned To:
Sales TaxesNext Bill
Staff: Melissa Carter (mcarter@masc.sc or 803.933.1251)

Staff Analysis of the Legislation

03.26.2019 The House Ways and Means Committee gave this bill a favorable report.
03.26.2019 The House Ways and Means Revenue Policy subcommittee gave this bill a favorable report.
01.15.2019 The Senate Finance Committee gave this bill a favorable report.
01.15.2019 The Senate Finance Sales and Income Tax subcommittee gave this bill a favorable report.
Summary of the bill as introduced: Defines a marketplace facilitator as any person engaged in the business of facilitating a retail sale of tangible personal property.

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Session 123 - (2019-2020)Printer Friendly
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S*0214 (Rat #0033, Act #0021 of 2019) General Bill, By Kimpson, Sheheen, Gregory, Campsen and Scott
Summary: Sales tax definitions
    AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-36-71 SO AS TO DEFINE "MARKETPLACE FACILITATOR"; TO AMEND SECTIONS 12-36-70, 12-36-90, AND 12-36-130, ALL RELATING TO SALES TAX DEFINITIONS, SO AS TO FURTHER INFORM MARKETPLACE FACILITATORS OF THEIR REQUIREMENTS; AND TO AMEND SECTION 12-36-1340, RELATING TO THE COLLECTION OF SALES TAX BY RETAILERS, SO AS TO FURTHER INFORM MARKETPLACE FACILITATORS OF THEIR REQUIREMENTS. - ratified title
View full text          View Vote History          View Fiscal Impact
12/12/18Senate Prefiled
12/12/18Senate Referred to Committee on Finance
01/08/19Senate Introduced and read first time (Senate Journal-page 137)
01/08/19Senate Referred to Committee on Finance (Senate Journal-page 137)
01/16/19Senate Committee report: Favorable Finance (Senate Journal-page 8)
01/17/19 Scrivener's error corrected
01/23/19Senate Read second time (Senate Journal-page 14)
01/29/19Senate Amended (Senate Journal-page 16)
03/13/19Senate Amended (Senate Journal-page 12)
03/13/19Senate Roll call Ayes-38 Nays-0 (Senate Journal-page 12)
03/13/19Senate Read third time and sent to House (Senate Journal-page 12)
03/13/19Senate Roll call Ayes-42 Nays-3 (Senate Journal-page 12)
03/19/19House Introduced and read first time (House Journal-page 3)
03/19/19House Referred to Committee on Ways and Means (House Journal-page 3)
03/27/19House Committee report: Favorable Ways and Means (House Journal-page 35)
04/02/19House Debate adjourned until Wed., 4-3-19 (House Journal-page 45)
04/04/19House Read second time (House Journal-page 69)
04/04/19House Roll call Yeas-101 Nays-0 (House Journal-page 69)
04/04/19House Unanimous consent for third reading on next legislative day (House Journal-page 70)
04/05/19House Read third time and enrolled (House Journal-page 9)
04/25/19 Ratified R 33 (Senate Journal-page 55)
04/26/19 Signed By Governor
05/03/19 Effective date 04/26/19
05/06/19 Act No. 21



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