Section 12-35-80. Nature and purpose of agreement.

SC Code § 12-35-80 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.

HISTORY: 2002 Act No. 334, Section 6, eff June 24, 2002.