South Carolina’s Final Income Tax Nexus Rules Still Rife with Problems



Arthur Rosen was co-author of this bylined article analyzing the final version of a South Carolina tax nexus rule that the co-authors previously criticized. They wrote here that the final version contains “‘facts and circumstances’ language which, of course, provides taxpayers with no guidance at all—the ruling does not even provide a general idea of the types of facts that might create nexus in a general loan scenario.”