SC INFORMATION LETTER #15-19

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Authors
South Carolina Department of Revenue
Issue Date
2015-12-02
Type
Text
Item Language
Keywords
Sales tax--Law and legislation--South Carolina
Research Projects
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Journal Issue
Alternative Title
Expiration of Distribution Facility “Safe Harbor” for Nexus Purposes (Sales and Use Tax)
Abstract
Owning, leasing or utilizing a distribution facility, including a distribution facility of a third party or an affiliate, within South Carolina is considered in determining nexus for South Carolina sales and use tax purposes.
Description
Citation
Publisher
South Carolina State Library
Rights
Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
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