Current Status Bill Number:View additional legislative information at the LPITS web site.2010 Ratification Number:29 Act Number:18 Introducing Body:House Subject:Tax Commission, rental property, listings
(A18, R29, H2010)
AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-35-1125, SO AS TO REQUIRE REAL ESTATE AGENTS, BROKERS, CORPORATIONS, AND LISTING SERVICES TO NOTIFY THE SOUTH CAROLINA TAX COMMISSION IF RENTAL PROPERTY SUBJECT TO THE SALES TAX ON ACCOMMODATIONS FURNISHED TO TRANSIENTS LISTED BY THEM IS DROPPED FROM THEIR LISTINGS.
Be it enacted by the General Assembly of the State of South Carolina:
Agents, brokers, etc. to notify Tax Commission
SECTION 1. The 1976 Code is amended by adding:
"Section 12-35-1125. Real estate agents, real estate brokers, corporations, or listing services required to remit taxes under Section 12-35-1120 and Article 6 of this chapter shall notify the Tax Commission if rental property, previously listed by them, is dropped from their listings."
Time effective
SECTION 2. This act shall take effect upon approval by the Governor.