South Carolina Statutes
§ 12-36-520 — Bond requirement for retailers without permanent sales location.
South Carolina § 12-36-520
This text of South Carolina § 12-36-520 (Bond requirement for retailers without permanent sales location.) 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. § 12-36-520 (2026).
Text
Before doing business in this State or receiving a retail license, retailers subject to the license requirements of this article not having a permanent retail sales location may be required to make a cash deposit or post bond. The bond, determined by the department, must be equal to at least the retailers annual sales tax liability.
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Legislative History
HISTORY: 1990 Act No. 612, Part II, SECTION 74A.
Nearby Sections
15
§ 12-36-10
Effect of definitions.§ 12-36-100
"Sale" and "purchase".§ 12-36-110
Sale at retail; retail sale.§ 12-36-120
"Wholesale sale" and "sale at wholesale".§ 12-36-130
"Sales price".§ 12-36-1320
Tax on transient construction property.§ 12-36-1340
Collection of tax by retailer sellers.§ 12-36-1370
Presumption of applicability of tax.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-36-520, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/36/12-36-520.