Current Status Introducing Body:House Bill Number:3848 Primary Sponsor:McTeer Committee Number:30 Type of Legislation:GB Subject:Sales tax, retailer responsible when Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/5578.HC Introduced Date:Apr 11, 1991 Last History Body:House Last History Date:Apr 11, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:McTeer Type of Legislation:General Bill
Bill Body Date Action Description CMN
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3848 House Apr 11, 1991 Introduced, read first time, 30
referred to Committee
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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-36-2680 SO AS TO PROVIDE THAT WHEN A WHOLESALER MAKES A SALE TO A LICENSED RETAILER THAT IS NOT FOR RESALE AND THE WHOLESALER OBTAINS AND RECORDS THE RETAIL LICENSE NUMBER OF THE PURCHASING RETAILER, THE INCIDENCE OF THE SALES AND USE TAX WITH RESPECT TO THE SALE IS ON THE RETAILER AND TO AUTHORIZE THE TAX COMMISSION TO OBTAIN INFORMATION FROM THE WHOLESALER FOR THE ADMINISTRATION OF THIS SECTION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 25, Chapter 36, Title 12 of the 1976 Code is amended by adding:
"Section 12-36-2680. Notwithstanding any other provision of this chapter, when a wholesaler makes a sale to a licensed retailer of goods or services which are not for resale and the wholesaler obtains and records the retail business license number of the purchasing retailer, the incidence of the tax imposed by this chapter with respect to the sale is on the retailer. The commission may require the wholesaler to provide the information it considers necessary for the administration of this section."
SECTION 2. This act takes effect July 1, 1992.