{"data":{"id":"us-sc/s.c.-code-ann.-12-36-1340","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-1340","heading":"Collection of tax by retailer sellers.","body":"Each seller making retail sales of tangible personal property for storage, use, or other consumption in this State shall collect and remit the tax in accordance with this chapter and shall obtain from the department a retail license as provided in this chapter, if the retail seller:\n(1) maintains a place of business;\n(2) qualifies to do business;\n(3) solicits and receives purchases or orders by an agent, an independent contractor, a representative, an Internet website, or any other means;\n(4) distributes catalogs, or other advertising matter, and by reason of that distribution receives and accepts orders from residents within the State;\n(5) operates as a marketplace facilitator; or\n(6) meets constitutional standards for economic nexus with South Carolina for purposes of the sales and use tax.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 13 Use Tax"],"source_url":"https://www.scstatehouse.gov/code/t12c036.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:14Z","sha256":"404bc5bc36fa59acdb0b1ca52371d0b86c5fdcaadee577c0f24da44b96b52bdb","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-1330","next":"us-sc/s.c.-code-ann.-12-36-1350"},"notice":"GroundRules: Original legal text. Not legal advice."}