{"data":{"id":"us-sc/s.c.-code-ann.-12-36-520","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-520","heading":"Bond requirement for retailers without permanent sales location.","body":"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.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 5 Retail License"],"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":"df117945bd69fe2e8a11240b6a256b57460b26242da7c7484486c822e0d9c09e","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-511","next":"us-sc/s.c.-code-ann.-12-36-540"},"notice":"GroundRules: Original legal text. Not legal advice."}