South Carolina’s New House Bill: Physical Presence not Sufficient for Nexus.

A South Carolina bill specifies that owning or using a distribution facility is not considered in determining nexus qualification. “Distribution facility” is defined as an establishment where shipments of tangible personal property are processed for delivery to customers. However, the term does not include an establishment, in certain circumstances, where retail sales of tangible personal property are made to customers on more than twelve days a year. (South Carolina General Assembly, HB 3006, June 10, 2005).

Posted on March 3, 2006