Role of distribution facility in determining physical presence in state for sales and use tax purposes
Known as the South Carolina Sales and Use Tax Act
The act spans §§ 12-36-10 to 12-36-950 (76 sections).
2005 Act No. 157, SECTION 2, eff June 10, 2005, applicable for taxable years beginning January 1, 2006.
(A) Notwithstanding another provision of this chapter, owning or utilizing a distribution facility within South Carolina is not considered in determining whether the person has a physical presence in South Carolina sufficient to establish nexus with South Carolina for sales and use tax purposes.
(B) For purposes of this section, a distribution facility is defined in Section 12-6-3360.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.