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41 chapters · 1,363 sections in this title.
S.C. Code Ann. § 12-6-60 Role of distribution facility in determining nexus with state for income tax and corporate license fee purposes
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(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; …
S.C. Code Ann. § 12-6-600 Taxation of partnerships
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An entity treated as a partnership for federal income tax purposes is not subject to tax under this chapter. Each partner shall include its share of South Carolina partnership income on the partner's respective income tax return. All of the provisions of the Internal Revenue Code…
S.C. Code Ann. § 12-6-610 Computation of gross and taxable income of resident estate or trust
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A resident estate or resident trust's South Carolina gross income and taxable income is computed as determined under the provisions of the Internal Revenue Code, including the provisions of Internal Revenue Code Section 584 (Common Trust Funds), with the modifications provided in…
S.C. Code Ann. § 12-6-620 Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate
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A nonresident individual, nonresident trust, and nonresident estate's South Carolina gross income, adjusted gross income, and taxable income is computed as provided in Section 12-6-1720.
