South Carolina- Revenue Collection Through E–commerce Taxation

According to the U.S. Census Bureau, South Carolina has one of the lowest per capita tax rates in the country. South Carolina’s state sales and use tax rate is five percent. Additionally, a five percent use tax is applied to purchases made out of state – including Internet, catalog and TV shopping network sales.

The following questions have been addressed in this article:

Is electronic collection of revenue allowed in South Carolina?
What methods has South Carolina employed to facilitate collection of tax revenue owing from electronically based transactions?


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