{"data":{"id":"us-sc/s.c.-code-ann.-12-36-2690","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-2690","heading":"Role of distribution facility in determining physical presence in state for sales and use tax purposes.","body":"(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.\n(B) For purposes of this section, a distribution facility is defined in Section 12-6-3360.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 25 General Provisions"],"source_url":"https://www.scstatehouse.gov/code/t12c036.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:14Z","sha256":"340e23e636b40bc57ed8560d5066e79eb3a315cb41625b743800aba9bb3f932a","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-2680","next":"us-sc/s.c.-code-ann.-12-36-2691"},"notice":"GroundRules: Original legal text. Not legal advice."}