Due to processing restrictions related to COVID-19, all Nexus and Voluntary Disclosure requests and questions should be emailed, not mailed.
Income Tax Nexus
Nexus is a sufficient connection (an activity, transaction, property, etc.) between South Carolina and a taxpayer which allows the state to impose its taxing jurisdiction on that taxpayer. A taxpayer with nexus is required to file returns and pay any taxes that are due. A taxpayer may have nexus with regard to one or more tax types. For income tax purposes, economic nexus is generally sufficient to create nexus even without a physical presence in the state.
*Note: Income Nexus includes: "C" and "S" Corporations, Partnerships, Limited Liability, Companies, and Sole Proprietors.
RR97-15 Protected Activities (Public Law 86-272)
RR16-11 Nexus Creating Activities for Income Tax
RR08-1 Nexus (Income Tax)
Make sure to use the correct mailing address, including the entire zip code. If you are a participant in the VDA/Nexus program, use the Nexus address (PO Box 125, Columbia, SC 29214-0970) for
all items. Otherwise, use the address listed on the form.
CL-1 Initial Annual Report of Corporations
NX-100 Nexus Questionnaire (For taxpayers
currently or previously conducting business in South Carolina. If you are planning on conducting business in South Carolina in the future, see the