South Carolina Code 12-35-50. Streamlined Sales and Use Tax Agreement; establishing standards for service providers, automated systems and multistate sellers, other actions authorized
Current as of: 2023 | Check for updates
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The department shall enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department may act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.
The department or the director‘s designee also may take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.
Terms Used In South Carolina Code 12-35-50
- Agreement: means the Streamlined Sales and Use Tax Agreement. See South Carolina Code 12-35-20
- Certified automated system: means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See South Carolina Code 12-35-20
- Certified service provider: means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. 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
The director or the director’s designee may represent this State before the other states that are signatories to the agreement.