South Carolina § 12-36-80 "Retailer maintaining a place of business in this State".

South Carolina Statutes

§ 12-36-80 — "Retailer maintaining a place of business in this State".

South Carolina § 12-36-80

Title 12TAXATION

Ch. 36SOUTH CAROLINA SALES AND USE TAX ACT

This text of South Carolina § 12-36-80 ("Retailer maintaining a place of business in this State".) 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. § 12-36-80 (2026).

Text

Retailer maintaining a place of business in this State, or any similar term, includes any retailer having or maintaining within this State, directly or by a subsidiary, an office, distribution house, sales house, warehouse or other place of business, or any agent operating within this State under the authority of the retailer or its subsidiary, regardless of whether the business or agent is located here permanently or temporarily or whether the retailer or subsidiary is admitted to do business within this State.

Free access — add to your briefcase to read the full text and ask questions with AI

Retailer maintaining a place of business in this State, or any similar term, includes any retailer having or maintaining within this State, directly or by a subsidiary, an office, distribution house, sales house, warehouse or other place of business, or any agent operating within this State under the authority of the retailer or its subsidiary, regardless of whether the business or agent is located here permanently or temporarily or whether the retailer or subsidiary is admitted to do business within this State.