South Carolina – Guidance On Nexus Creating Activities For Sales And Use Tax

SALT Report 3487 – The South Carolina Department of Revenue has released a ruling which provides guidance on nexus.  Nexus is defined as a “sufficient connection between a person and a state, and a sufficient connection between an activiity, property, or transaction and a state, that allows the state to subject the person, and the activity, property, or transaction to its taxing jurisdiction.”

The DOR provided a list of questions answered with “yes” or “no” to determine if nexus is created in six categories:

  • General Activities
  • Property in South Carolina
  • Activities of an Employee or Third Party
  • Transactions with South Carolina Printers
  • Advertising
  • Other Issues

For the complete list of nexus creating activities in these six categories visit SC Revenue Ruling #14-4.

For Further Information:

SC Sales and Use Tax Policy