Mediates sulfate transport with high affinity (PubMed:8300633). Mediates oxalate transport (PubMed:8300633). Mediates bicarbonate transport (By similarity). Does not accept succinate as cosubstrate (PubMed:8300633). Expressed in kidney cortex and medulla, ileum and colon (at protein level) (PubMed:27210743). Expressed in liver and kidney (PubMed:8300633). Less abundant in muscle and brain (PubMed:8300633). Belongs to the SLC26A/SulP transporter (TC 2.A.53) family.