S 214

A Bill To Amend Article 1, Chapter 36, Title 12 Of The 1976 Code, Relating To The South Carolina Sales And Use Tax Act, By Adding Section 12-36-71, To Provide That A Retailer Is Presumed To Be Liable For The Sales Tax Or Responsible For Collecting And Remitting The Use Tax If The Retailer Enters Into An Agreement With A Resident Of This State Under Which The Resident, For A Commission Or Consideration, Refers Potential Customers, Whether By An Internet Link Or Otherwise, To Require Such Retailers To Obtain A Retail License And Remit Sales And Use Tax On All Taxable Retail Sales, And To Provide Exceptions.