South Carolina Department of Revenue Wishing for Rain?

Overview


Arthur Rosen co-authored this article on a South Carolina Department of Revenue (DOR) draft ruling aimed at credit card issuers and remote software access providers. The authors wrote that the draft ruling’s expansion of the state’s economic nexus standard for such companies “is beyond the scope of the DOR’s authority,” and that “the DOR appears to be priming the pump for legal challenges which could establish these rules judicially or spur legislative action.”