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H. 3153
STATUS INFORMATION
General Bill
Sponsors: Reps. Harrell, Wilkins, Littlejohn, Young, Kirsh, Bailey, Battle, Rice, Hinson and Sandifer
Document Path: l:\council\bills\bbm\10460mm05.doc
Introduced in the House on January 11, 2005
Currently residing in the House Committee on Ways and Means
Summary: Distribution facility defined
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 12/15/2004 House Prefiled 12/15/2004 House Referred to Committee on Ways and Means 1/11/2005 House Introduced and read first time HJ-103 1/11/2005 House Referred to Committee on Ways and Means HJ-103
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VERSIONS OF THIS BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-6-60 SO AS TO PROVIDE FOR DETERMINATION OF A NEXUS WITH THIS STATE FOR PURPOSES OF INCOME TAX AND CORPORATE LICENSE FEE IN CONNECTION WITH A DISTRIBUTION FACILITY AND TO DEFINE "DISTRIBUTION FACILITY"; AND BY ADDING SECTION 12-36-2690 SO AS TO PROVIDE FOR DETERMINATION OF A NEXUS WITH THIS STATE FOR SALES AND USE TAX PURPOSES IN CONNECTION WITH A DISTRIBUTION FACILITY AND TO DEFINE "DISTRIBUTION FACILITY".
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. A. Chapter 6 of Title 12 of the 1976 Code is amended by adding:
"Section 12-6-60. (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;
(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 Section 12-6-3360."
B. Chapter 36 of Title 12 of the 1976 Code is amended by adding:
"Section 12-36-2690. (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 Section 12-6-3360."
SECTION 2. This act takes effect upon approval by the Governor and applies to taxable years beginning January 1, 2006.
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