South Carolina General Assembly
106th Session, 1985-1986

Bill 2010


                    Current Status

Bill Number:               2010
Ratification Number:       29
Act Number:                18
Introducing Body:          House
Subject:                        Tax Commission, rental property,
                           listings
View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A18, R29, H2010)

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-35-1125, SO AS TO REQUIRE REAL ESTATE AGENTS, BROKERS, CORPORATIONS, AND LISTING SERVICES TO NOTIFY THE SOUTH CAROLINA TAX COMMISSION IF RENTAL PROPERTY SUBJECT TO THE SALES TAX ON ACCOMMODATIONS FURNISHED TO TRANSIENTS LISTED BY THEM IS DROPPED FROM THEIR LISTINGS.

Be it enacted by the General Assembly of the State of South Carolina:

Agents, brokers, etc. to notify Tax Commission

SECTION 1. The 1976 Code is amended by adding:

"Section 12-35-1125. Real estate agents, real estate brokers, corporations, or listing services required to remit taxes under Section 12-35-1120 and Article 6 of this chapter shall notify the Tax Commission if rental property, previously listed by them, is dropped from their listings."

Time effective

SECTION 2. This act shall take effect upon approval by the Governor.