South Carolina Clarifies Border Changes with North Carolina

Monday, June 27th, 2016

 
 
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South Carolina
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South Carolina recently passed legislation to clarify its borders and the tax implications of the border changes with North Carolina. It requires retailers that are now in South Carolina as the result of the changes to register for South Carolina sales tax by January 1, 2017.

The law explains how South Carolina taxes apply to taxpayers who were in one state and are now in another. Taxpayers whose business location has changed to South Carolina are not liable for taxes based solely on the claim that they were in South Carolina in previous years. Similarly, taxpayers now in North Carolina are not entitled to refunds for South Carolina tax paid based solely on the claim that they were not South Carolina taxpayers.

http://www.scstatehouse.gov/sess121_2015-2016/bills/667.htm


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