South Carolina Code 12-36-2690. Role of distribution facility in determining physical presence in state for sales and use tax purposes
Current as of: 2023 | Check for updates
|
Other versions
(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 § 12-6-3360.
Terms Used In South Carolina Code 12-36-2690
- 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