South Carolina Code 12-6-60. Role of distribution facility in determining nexus with state for income tax and corporate license fee purposes
Current as of: 2023 | Check for updates
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(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;
Terms Used In South Carolina Code 12-6-60
- Business: includes trade, profession, occupation, or employment. See South Carolina Code 12-6-30
- person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
(2) "individual" means a human being. See South Carolina Code 12-2-20
(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.
(C) For purposes of this section, a distribution facility is defined in § 12-6-3360.