Role of distribution facility in determining nexus with state for income tax and corporate license fee purposes

(A) Notwithstanding another provision of this chapter, whether or not a person has nexus with South Carolina for income tax and corporate license fee purposes, is determined without regard to whether the person: (1) owns or utilizes a distribution facility within South Carolina; (2) owns or leases property at a distribution facility within South Carolina that is used at, or distributed from, that facility; or (3) sells property shipped or distributed from a distribution facility within South Carolina. (B) The distribution facility is not considered to be a fixed place of business in South Carolina for the purposes of nexus. (C) For purposes of this section, a distribution facility is defined in Section 12-6-3360.