South Carolina Legislature
South Carolina Legislature

Senate Amendment 29
S 36 - Session 119 (2011-2012)
Sales tax exemptions
View Vote History

Current Amendment: 36R010.DBV.DOCX to Bill 36     Senator VERDIN proposed the following amendment (36R010.DBV):
    Amend the bill, as and if amended, by striking SECTION 4 in its entirety and inserting:
/     SECTION     4.     Article 25, Chapter 36, Title 12 of the 1976 Code is amended by adding:

    "Section 12-36-2691.         A seller otherwise subject to the requirements of Section 12-36-1340 and Section 12-36-1350 is not required to collect and remit the sales and use tax for a retail sale of tangible personal property if the sale is made through the internet or other electronic means and the sale does not involve the physical delivery of the item to the purchaser at a retail location or other place of business in this State maintained by the seller."             /

    Renumber sections to conform.
    Amend title to conform.