---
type: "Bill"
title: "Sales tax definitions"
description: "AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-36-71 SO AS TO DEFINE \"MARKETPLACE FACILITATOR\"; TO AMEND SECTIONS 12-36-70, 12-36-90, AND 12-36-130, ALL RELATING TO SALES TAX DEFINITIONS, SO AS TO FURTHER INFORM MARKETPLACE FACILITATORS OF THEIR REQUIREMENTS; AND TO AMEND SECTION 12-36-1340, RELATING TO THE COLLECTION OF SALES TAX BY RETAILERS, SO AS TO FURTHER INFORM MARKETPLACE FACILITATORS OF THEIR REQUIREMENTS. - ratified title"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2019-2020"
identifier: "S 214"
citation: "South Carolina S 214 (2019-2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Campsen", "Gregory", "Kimpson", "Scott", "Sheheen"]
version_count: 7
action_count: 24
vote_count: 9
first_action: "2018-12-12"
last_action: "2019-05-06"
source: "openstates"
source_identifier: "ocd-bill/1efcd3f9-7134-4545-ad9e-807f4d2d3405"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=214&session=123&summary=B"
source_hash: "5d8dab6a6a2c85fb964007adc2b7045f3d56f0b8597c08975c94548e924e0fa7"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sc"]
---

# South Carolina S 214 (2019-2020) — Sales tax definitions

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-36-71 SO AS TO DEFINE "MARKETPLACE FACILITATOR"; TO AMEND SECTIONS 12-36-70, 12-36-90, AND 12-36-130, ALL RELATING TO SALES TAX DEFINITIONS, SO AS TO FURTHER INFORM MARKETPLACE FACILITATORS OF THEIR REQUIREMENTS; AND TO AMEND SECTION 12-36-1340, RELATING TO THE COLLECTION OF SALES TAX BY RETAILERS, SO AS TO FURTHER INFORM MARKETPLACE FACILITATORS OF THEIR REQUIREMENTS. - ratified title

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess123_2019-2020/bills/214.htm)
2. **1/16/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/214_20190116.htm)
3. **1/17/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/214_20190117.htm)
4. **1/29/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/214_20190129.htm)
5. **12/12/2018** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/214_20181212.htm)
6. **3/13/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/214_20190313.htm)
7. **3/27/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/214_20190327.htm)

## Votes

- to lay on the table — **22–22** (fail) · upper
- to adopt — **30–14** (pass) · upper
- to lay on the table — **22–22** (fail) · upper
- to lay on the table — **19–25** (fail) · upper
- Passage of Bill — **101–0** (pass) · lower
- to adopt — **38–0** (pass) · upper
- to reconsider the adoption of Am. 3 — **19–25** (fail) · upper
- to adopt — **22–22** (fail) · upper
- 3rd Reading — **42–3** (pass) · upper

## Sponsors

- Campsen — primary (person)
- Gregory — primary (person)
- Kimpson — primary (person)
- Scott — primary (person)
- Sheheen — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-12-12** Prefiled `filing`
- **2018-12-12** Referred to Committee on Finance `referral-committee`
- **2019-01-08** Introduced and read first time `introduction, reading-1`
- **2019-01-08** Referred to Committee on Finance `referral-committee`
- **2019-01-16** Committee report: Favorable Finance `committee-passage-favorable`
- **2019-01-17** Scrivener's error corrected
- **2019-01-23** Read second time `reading-2`
- **2019-01-29** Amended `amendment-passage`
- **2019-03-13** Amended `amendment-passage`
- **2019-03-13** Roll call Ayes-38 Nays-0
- **2019-03-13** Read third time and sent to House `passage, reading-3`
- **2019-03-13** Roll call Ayes-42 Nays-3
- **2019-03-19** Introduced and read first time `introduction, reading-1`
- **2019-03-19** Referred to Committee on Ways and Means `referral-committee`
- **2019-03-27** Committee report: Favorable Ways and Means `committee-passage-favorable`
- **2019-04-02** Debate adjourned until Wed., 4-3-19
- **2019-04-04** Read second time `reading-2`
- **2019-04-04** Roll call Yeas-101 Nays-0
- **2019-04-04** Unanimous consent for third reading on next legislative day
- **2019-04-05** Read third time and enrolled `passage, reading-3`
- **2019-04-25** Ratified R 33
- **2019-04-26** Signed By Governor `executive-signature`
- **2019-05-03** Effective date 04/26/19
- **2019-05-06** Act No. 21

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1efcd3f9-7134-4545-ad9e-807f4d2d3405`. Confidence: reported (aggregated from official South Carolina legislature records).