South Carolina Code 12-35-40. Multistate discussions; delegates
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Terms Used In South Carolina Code 12-35-40
- Agreement: means the Streamlined Sales and Use Tax Agreement. See South Carolina Code 12-35-20
- Department: means the South Carolina Department of Revenue. See South Carolina Code 12-35-20
- Director: means the director of the department. See South Carolina Code 12-35-20
- State: means a state of the United States and the District of Columbia. See South Carolina Code 12-35-20
- Use tax: means the tax imposed pursuant to Article 13, Chapter 36 of this title. See South Carolina Code 12-35-20
§ 12-35-40. For the purposes of reviewing or amending, or both, the agreement embodying the simplification requirements as contained in § 12-35-70 of this chapter, this State shall enter into multistate discussions. For purposes of the discussions, this State must be represented by four delegates. The four delegates are the director of the department or the director’s designee, the Chairman of the House Ways and Means Committee or the chairman’s designee, the Chairman of the Senate Finance Committee or the chairman’s designee, and one delegate appointed by the Governor from the business community. Any decision concerning the agreement must be made by a majority of this state’s delegation present at the meeting. Members of the delegation shall receive the mileage, subsistence, per diem, lodging, airfare, and other business expenses authorized by law for members of state boards, committees, and commissions and must be paid from sales and use tax collections.