The Franchise Lawyer | Vol. 9 No. 3| Spring 2006
In 1993, in the seminal case of Geoffrey, Inc. v. South Carolina Tax Commission, 313 S.C. 15, 437 S.E.2d 13 (1993), cert. denied 510 U.S. 992, 114 S. Ct. 550 (1993), South Carolina successfully asserted income tax nexus on an out-of-state trademaar licensor based on an affiliated licensee’s use of the trademarks in South Carolina. According to Geoffrey, the licensoor’ physical presence in South Carolina was not constitutionally required to impose income taxes; the licensee’s use of the trademarks...