South Carolina Legislature




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Session 119 - (2011-2012)Printer Friendly
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H 4091 General Bill, By Bingham, Toole, Huggins, Ballentine, Spires, Atwater, Quinn, Frye, Cooper and Harrell
Similar (S 0808)
Summary: Requirement for creating a nexus with S.C. for sales and use tax purposes
    A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-36-2691 SO AS TO PROVIDE THAT 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, AND TO PROVIDE THE APPLICABLE REQUIREMENTS AND DURATION.
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04/13/11House Introduced and read first time (House Journal-page 50)
04/13/11House Referred to Committee on Ways and Means (House Journal-page 50)



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