South Carolina Code 12-35-20. Definitions
(1) "Agreement" means the Streamlined Sales and Use Tax Agreement.
Terms Used In South Carolina Code 12-35-20
- Agreement: means the Streamlined Sales and Use Tax Agreement. See South Carolina Code 12-35-20
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Department: means the South Carolina Department of Revenue. See South Carolina Code 12-35-20
- Director: means the director of the department. See South Carolina Code 12-35-20
- Fiduciary: A trustee, executor, or administrator.
- individual: means a human being. See South Carolina Code 12-2-20
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- partnership: includes a limited liability company taxed for South Carolina income tax purposes as a partnership;
(2) "partner" includes a member of a limited liability company taxed for South Carolina income tax purposes as a partnership;
(3) "corporation" includes a limited liability company or professional or other association taxed for South Carolina income tax purposes as a corporation; and
(4) "shareholder" includes a member of a limited liability company taxed for South Carolina income tax purposes as a corporation. See South Carolina Code 12-2-25 - Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See South Carolina Code 12-35-20
- Personal property: All property that is not real property.
- Sales tax: means the tax imposed pursuant to Article 9, Chapter 36 of this title. See South Carolina Code 12-35-20
- Seller: means a person making sales, leases, or rentals of personal property or services. See South Carolina Code 12-35-20
- State: means a state of the United States and the District of Columbia. See South Carolina Code 12-35-20
- Use tax: means the tax imposed pursuant to Article 13, Chapter 36 of this title. See South Carolina Code 12-35-20
(2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller‘s sales tax functions.
(4) "Department" means the South Carolina Department of Revenue.
(5) "Director" means the director of the department.
(6) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(7) "Sales tax" means the tax imposed pursuant to Article 9, Chapter 36 of this title.
(8) "Seller" means a person making sales, leases, or rentals of personal property or services.
(9) "State" means a state of the United States and the District of Columbia.
(10) "Use tax" means the tax imposed pursuant to Article 13, Chapter 36 of this title.