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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-36-520: Bond requirement for retailers without permanent sales location.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 36 South Carolina Sales and Use Tax Act
  3. 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

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