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Post details: South Carolina --Sales and Use Tax: Lists of Nexus-Creating Activities Issued
09/28/07
South Carolina --Sales and Use Tax: Lists of Nexus-Creating Activities Issued
CCH (cch.taxgroup.com) reports:
A release lists more than 40 types of business activities and relationships that will or will not create sales and use tax nexus with South Carolina. Nexus would allow the state to impose its sales and use tax on a person, activity, property, or transaction.
The activities and relationships are listed under the categories (1) general activities, (2) property in South Carolina, (3) activities of an employee or third party (e.g., a sales representative, independent contractor, or affiliated company), (4) delivery, (5) transactions with South Carolina printers, and (6) advertising.
The lists represent the Department of Revenue's responses to questions contained in two nexus surveys issued by national publications.
Subscribers to CCH Tax Research NetWork can view this release.
Revenue Ruling 07-3, South Carolina Department of Revenue, September 25, 2007.
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