I am a resident of SC and selling vacant land I own in NY. Do I have to pay capital gains tax to either state??

[DS30]

Yes. If you sell real property located in NY and have a capital gain, you will have NY sourced income.

You will need to file both an NY nonresident state income tax return (only include the NY capital gain) and a SC resident state income tax return (to report all income from all sources (including your NY sourced capital gain)).

Just follow the TurboTax guide when working on your states (remembering to do your nonresident state return first) and TurboTax will do all the calculations and credits to your resident states return

Here is additional information about filing in multiple states (select "see more answer" to view the entire attachment)

https://ttlc.intuit.com/replies/3300797