Thank you very much for your reply! It was most helpful, especially the link you provided which then provided a link to the specific SC tax code. I read the the law (and bolded the relevant parts) which I believe confirms the same as you mentioned.
- Best regards!
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SECTION 12-6-1720. Taxable income of nonresident individual, trust, estate, or beneficiary; modifications, adjustments, and allocations.
A nonresident individual, a nonresident trust, a nonresident estate, and a nonresident beneficiary shall report and compute South Carolina taxable income as a resident taxpayer of this State subject to the following modifications:
(1) South Carolina taxable income, gains, losses, or deductions include only amounts attributable to:
(a)......
(b) a business, trade, profession, or occupation carried on in this State or compensation for services performed in this State. If a business, trade, profession, or occupation is carried on or compensation is for services performed partly within and partly without this State, the amount allocable or apportionable to this State under Article 17 of this chapter must be included in South Carolina income;
