SALT Report 1273 – The South Carolina Department of Revenue has released the 2011 edition of its sales and use tax manual. The guide addresses a broad array of issues, including nexus, items subject to the maximum tax, administrative requirements, and other related topics.

The updated guide reflects that owning, leasing, or using a distribution facility is not considered when determining whether a business has sufficient physical presence in the state to establish nexus.

For Further Information:

South Carolina Department of Revenue – Sales and Use Tax Manual