South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-300.1 - Doing Business in South Carolina
Universal Citation: SC Code Regs 117-300.1
Current through Register Vol. 48, No. 3, March 22, 2024
Every retailer making sales of tangible personal property for storage, use or other consumption in this state, who:
1. Maintains a place of business;
2. Qualifies to do business;
3. Solicits and receives purchases or orders by agent or salesman
must obtain from the department a retail license.
Disclaimer: These regulations may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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