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S 0808 - Determination of physical presence in the state for sales and use tax purposes

Tracking Level: Of Interest
Sponsor: Setzler
Last Action: 4/20/2011 - Committee report: Favorable with amendment Finance
Senate Committee:
Assigned To:
Sales TaxesNext Bill

Staff Analysis of the Legislation

04.19.11 The Senate Finance committee gave this bill a favorable report.
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