{"data":{"id":"us-sc/s.c.-code-ann.-12-6-60","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-60","heading":"Role of distribution facility in determining nexus with state for income tax and corporate license fee purposes.","body":"(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:\n(1) owns or utilizes a distribution facility within South Carolina;\n(2) owns or leases property at a distribution facility within South Carolina that is used at, or distributed from, that facility; or\n(3) sells property shipped or distributed from a distribution facility within South Carolina.\n(B) The distribution facility is not considered to be a fixed place of business in South Carolina for the purposes of nexus.\n(C) For purposes of this section, a distribution facility is defined in Section 12-6-3360.","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 1 Adoption of Internal Revenue Code—Definitions"],"source_url":"https://www.scstatehouse.gov/code/t12c006.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:54Z","sha256":"9d9b4f163e2ecb63f20e45782956e324b29f6e1e13e4a46169fb1da0f47f6dbd","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-50","next":"us-sc/s.c.-code-ann.-12-6-510"},"notice":"GroundRules: Original legal text. Not legal advice."}