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S 0170 - Obligates a retailer to be liable for the sales tax

Tracking Level: Of Interest
Sponsor: Marlon Kimpson
Last Action: 5/12/2015 - House - Referred to Committee on Ways and Means
Senate Committee:
Assigned To:
Sales TaxesNext Bill

Staff Analysis of the Legislation

05.18.2016 The House Ways and Means Committee adjourned debate on this bill.
05.04.2016 The House Ways and Means Sales and Income Tax subcommittee gave this bill a favorable report.
03.17.2015 The Senate Finance Committee gave this bill a favorable report.
03.11.2015The Senate Finance Sales and Income Taxation subcommittee gave this bill a favorable report with an amendment. The amendment makes the provisions of the bill effective on January 1, 2016 and deletes the distribution center exemption.
Summary of the bill as introduced: Obligates a retailer 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 the state under which the resident refers potential customers.

Bill Summary from the State Site - Click for the State Summary Page / Click for Current Full Text

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Municipal Association of South Carolina
1411 Gervais St., PO Box 12109, Columbia, SC 29211
Phone: 803.799.9574, Fax: 803.933.1299, mail@masc.sc