South Carolina Statutes

§ 12-35-80 — Nature and purpose of agreement.

South Carolina·Title 12 TAXATION·Ch. 35 THE SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.

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Legislative History

HISTORY: 2002 Act No. 334, SECTION 6, eff June 24, 2002.

Nearby Sections

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