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Session 109 - (1991-1992)Printer Friendly
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H 3848 General Bill, By D.E. McTeer
A Bill 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.
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A Bill 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.
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| 04/11/91 | House | Introduced and read first time HJ-18 |
| 04/11/91 | House | Referred to Committee on Ways and Means HJ-18 |