Tax & Accounting Blog

South Carolina enacts sales and use tax nexus exemption for certain in-state distribution facilities

South Carolina enacts sales and use tax nexus exemption for certain in-state distribution facilities

On June 8, 2011, South Carolina passed new legislation that provides a temporary exemption from sales and use tax collection for certain in-state distribution facilities.  Under the new law, SB 36, a qualifying distribution center is not considered to have physical presence in South Carolina sufficient to establish a nexus with the state for sales … Read More

Still alive and kicking – proposed click-through nexus bill in California

Still alive and kicking – proposed click-through nexus bill in California

It’s back – proposed click-through nexus legislation.  On June 1, proposed click-through nexus bill passed the California Assembly and is now pending Senate committee referral. The bill, A.B. 153, expands the definition of  a “retailer engaged in business in this state” to include any retailer entering into agreements under which a person or persons in … Read More