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The South Carolina Attorney General (AG) July 26 released an opinion on whether Taxpayer, a peer-to-peer car sharing platform, and its hosts had sufficient nexus with the city of Myrtle Beach to require a business license registration, for purposes of the city’s excise taxes. The opinion further addressed whether Taxpayer had gross receipts in the city. The AG noted: 1) the city is statutorily authorized to impose a business license tax on entities operating within its limits, irrespective of their residency, provided they are “doing business” within the city; 2) Taxpayer had no physical presence in the city, but whether …
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