South Carolina § 12-35-30 Findings of benefits of simplified sales and use tax systems.

South Carolina Statutes

§ 12-35-30 — Findings of benefits of simplified sales and use tax systems.

South Carolina § 12-35-30

Title 12TAXATION

Ch. 35THE SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT

This text of South Carolina § 12-35-30 (Findings of benefits of simplified sales and use tax systems.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 12-35-30 (2026).

Text

The General Assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this state's sales and use tax. The General Assembly further finds that this State should participate in multistate discussions to review or amend, or both, the terms of the agreement to simplify and modernize sales and use tax administration in order substantially to reduce the burden of tax compliance for all sellers and for all types of commerce.

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The General Assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this state's sales and use tax. The General Assembly further finds that this State should participate in multistate discussions to review or amend, or both, the terms of the agreement to simplify and modernize sales and use tax administration in order substantially to reduce the burden of tax compliance for all sellers and for all types of commerce.