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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.

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Session 121 - (2015-2016)Printer Friendly
(pdf format)
S 0170 General Bill, By Kimpson
Summary: Sales and use tax
    A BILL TO AMEND 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 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
12/03/14Senate Prefiled
12/03/14Senate Referred to Committee on Finance
01/13/15Senate Introduced and read first time (Senate Journal-page 113)
01/13/15Senate Referred to Committee on Finance (Senate Journal-page 113)
03/18/15Senate Committee report: Favorable with amendment Finance (Senate Journal-page 10)
03/24/15Senate Committee Amendment Adopted (Senate Journal-page 25)
03/31/15Senate Read second time (Senate Journal-page 17)
03/31/15Senate Roll call Ayes-37 Nays-4 (Senate Journal-page 17)
05/12/15Senate Read third time and sent to House (Senate Journal-page 16)
05/12/15House Introduced and read first time (House Journal-page 47)
05/12/15House Referred to Committee on Ways and Means (House Journal-page 47)



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