/ ( ) This section does not apply to a shipment of tangible personal property from the distribution facility if the delivery to the purchaser will occur on the same day that the retail sale of the tangible personal property is made. A delivery of the tangible personal property to the purchaser on the same day the retail sale is made is sufficient to establish nexus with South Carolina for sales and use tax purposes and the provisions of this chapter requiring the seller to collect and remit the sales and use tax applies to these types of transactions." /
Renumber sections to conform.
Amend title to conform.