After Wayfair, Sales and Use Tax Compliance for E-Commerce in South Carolina

Thursday, August 9th, 2018

For more than two decades, South Carolina has had a law on its books, S.C. Code § 12-36-70, broadly defining "retailer" and "seller" to include any business "not maintaining an office or location in [South Carolina] but soliciting business by direct or indirect representatives, manufacturers agents, distribution of catalogs, or other advertising matter or by any other means, and by reason thereof receives orders for tangible personal property or for storage, use, consumption, or distribution in" the state.

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