South Carolina General Assembly
108th Session, 1989-1990

Bill 4723


                    Current Status

Bill Number:               4723
Ratification Number:       625
Act Number                 515
Introducing Body:          House
Subject:                   Relating to the requirements for the
                           retail license
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A515, R625, H4723)

AN ACT TO AMEND SECTION 12-35-320, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REQUIREMENTS FOR THE RETAIL LICENSE, SO AS TO CONSOLIDATE THE PROVISIONS GOVERNING SPECIAL RETAIL LICENSES AND EXEMPTIONS FROM THE RETAIL LICENSE REQUIREMENT, TO CLARIFY THE LICENSE REQUIREMENTS FOR RETAILERS CONDUCTING A TRANSIENT OR TEMPORARY BUSINESS, AND TO PROVIDE DEFINITIONS, AND TO PROVIDE FOR A SPECIAL SALES TAX RETURN FOR SPECIAL EVENTS IN LIEU OF THE RETAIL LICENSE REQUIREMENTS AND DISCOUNT PROVISIONS, AND TO PROVIDE DEFINITIONS AND TO AUTHORIZE THE TAX COMMISSION TO DETERMINE WHICH LICENSE A RETAILER MUST OBTAIN.

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

Retail license

SECTION 1. Section 12-35-320 of the 1976 Code, as last amended by Act 658 of 1988, is further amended to read:

"Section 12-35-320. (A) Before engaging in business:

(1) Every retailer shall obtain a retail license for each permanent branch, establishment, or agency and pay a license tax of fifty dollars for each retail license at the time of application.

(2) Every artist and craftsman selling at arts and crafts shows and festivals, products they have created or assembled, shall obtain a retail license and pay a license tax of twenty dollars at the time of application. This license may be used only for one location at a time.

(3) Every retailer operating a transient or temporary business within this State shall obtain a retail license and pay a license tax of fifty dollars at the time of application. This license may be used only for one location at a time. For purposes of this item, transient business' means a business, other than one licensed under item (2) of this section, which does not have a permanent retail location in this State, but otherwise makes retail sales within this State. 'Temporary business' means a business which makes retail sales in this State for no more than thirty consecutive days at one location.

(B) A retail license is not required of:

(1) persons selling at flea markets or conducting a yard sale not more than once a quarter, unless they make retail sales at flea markets or yard sales as a regular business;

(2) organizations conducting concession sales at festivals if the gross proceeds of the sales are exempt from sales tax pursuant to Section 12-35-550(44);

(3) persons furnishing accommodations to transients for one week or less in any calendar quarter; however, accommodations taxes must be remitted annually, on forms prescribed by the commission, by April 15 of the following year. This item (3) of this subsection does not apply to rental agencies or persons having more than one rental unit;

(4) persons making sales which are exempt under Section 12-35-550(48).

(C) retailers making sales at a special event, in lieu of the licensing requirements and discount provisions of this section and Section 12-35-1230, shall file a special events sales tax return.

For purposes of this subsection, the special event sales tax return may be used only for one special event and must be filed with the commission together with the tax due within five days of the completion of the special event. However, the commission may require payment upon demand.

Special event' means any promotional show, trade show, fair, or carnival for which an admissions fee is required for entering the event. In addition, the event must be operated for a period of less than twelve consecutive days.

The provisions of this subsection do not apply to retailers licensed under item (2) or (3) of subsection (A) of this section.

(D) The commission may determine which retail license or licenses a retailer must obtain."

Time effective

SECTION 2. This act takes effect July 1, 1990.

Approved the 29th day of May, 1990.