Legislation Detail Page

Select a different bill

H 4091 -	Determination of physical presence in the state for sales and use tax purposes

Tracking Level:

Of Interest

Sponsor:

Bingham

Last Action:

4/13/2011 - Referred to Committee on Ways and Means

House Committee:

Assigned To:

Staff Analysis of the Legislation
Summary of the bill as introduced: Outlines 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.

Bill Summary from the State Site - Click for the State Summary Page / Click for Current Full Text

Municipal Association of South Carolina
1411 Gervais St., PO Box 12109, Columbia, SC 29211
Phone: 803.799.9574, Fax: 803.933.1299, mail@masc.sc