S.C. Code Ann. § 12-6-60

Role of distribution facility in determining nexus with state for income tax and corporate license fee purposes

Known as the South Carolina Income Tax Act

The act spans §§ 12–12 (157 sections).

2005 Act No. 157, SECTION 1, eff June 10, 2005, applicable for taxable years beginning January 1, 2006.

(A) Notwithstanding another provision of this chapter, whether or not a person has nexus with South Carolina for income tax and corporate license fee purposes, is determined without regard to whether the person:

(1) owns or utilizes a distribution facility within South Carolina;

(2) owns or leases property at a distribution facility within South Carolina that is used at, or distributed from, that facility; or

(3) sells property shipped or distributed from a distribution facility within South Carolina.

(B) The distribution facility is not considered to be a fixed place of business in South Carolina for the purposes of nexus.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.