S.C. Code Ann. § 12-36-520: Bond requirement for retailers without permanent sales location.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 36 South Carolina Sales and Use Tax Act
- ARTICLE 5 Retail License
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.
Collected 2026-09-02T06:36:14Z. Source file · JSON