Non-compliant taxpayers having a filing requirement. If they do not file, they may be subject to taxes, penalties, and interest for periods of ten years or more.

We recommend non-compliant taxpayers contact the SCDOR and request consideration for the Voluntary Disclosure Program. This program encourages non-filers to come forward voluntarily and begin paying taxes without incurring penalties.

Your letter will include the Business Activities Questionnaire (NX-100) form. Return your completed NX-100 by the due date on your letter and submit it by one of the options below.

Respond online:

• Upload your completed questionnaire (including any supporting documents) on MyDORWAY by selecting Upload Requested Documents under Respond to the SCDOR.
• Attach and email the completed form to the person listed on your letter.

Respond by mail or fax:

• Print and mail the completed form to South Carolina Department of Revenue, Nexus, PO Box 125, Columbia, SC 29214-0970.
• Fax the completed form to 803-737-2921.​

We have identified​ your company as potentially making sales or providing services to customers located in South Carolina. We are looking into your company's activities to determine if nexus is established for any Sales and Use Taxes and any relevant​ Income Taxes.

Please complete and submit the Business Activities Questionnaire (NX-100​)​ form so that we can update our records.​

De minimis​ means that a violation of a law or rule is so small that it is immaterial and should be ignored. This is determined by looking at all of the taxpayer's in-state connections and activities, not focusing on each factor individually.

Nexus determinations are made on a fiscal year by year basis.

This law protects businesses from Income Tax Nexus if all of the following apply:

• The only business activity of the business within the state consists of the solicitation of orders for sales of tangible personal property.
• Those orders are sent outside the state for acceptance or rejection.
• If the orders are accepted, they are filled by shipment or delivery from a point outside the state.

For more information see Revenue Ruling 97-15.

Out-of-state businesses who are currently conducting business in South Carolina should complete the Nexus Questionnaire on MyDORWAY​.

If you are planning on conducting business in South Carolina, review the Revenue Rulings below. If you answer "yes" to any of the questions in the Revenue Rulings, then you would have nexus for the related tax type.

• Income Tax: Revenue Ruling 16-11
• Sales & Use Tax: Revenue Rulings 14-4 and 18-14

A business can register and open tax accounts online using our free online tax portal, MyDORWAY.

However, returns filed as part of a Nexus agreement must be submitted to their assigned Nexus Auditor—not through the normal submission processes—​for the penalties to be waived. This includes Voluntary Disclosure (VDA) and Multistate Tax Commission (MTC) agreements.

You must submit your return to your assigned Nexus Auditor—not through the normal submission processes—​for penalties to be waived under your nexus agreement, including Voluntary Disclosure (VDA) and Multistate Tax Commission (MTC) agreements.

When the seller does not have nexus, the Use Tax liability rests with the South Carolina purchaser.

However, as a convenience to customers who are concerned with the potential for a Use Tax audit, the out-of-state seller may wish to voluntarily register to collect and remit the Use Tax. In this case, the seller will be provided a discount of up to $10,000 per fiscal year. (All other filers have a $3,000 per fiscal year discount cap.)