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South Carolina Department of Revenue
Attn: Nexus/Discovery Section
P.O. Box 125
Columbia, SC 29214

 

​​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.

Revenue Rulings:

 RR97-15 Protected Activities (Public Law 86-272)

 RR03-4 Nexus Creating Activities for Income Tax

 RR08-1 Nexus (Income Tax)

Forms:

 CL-1 Initial Annual Report of Corporations

 NX-100 Questionnaire

 

 

CONTACT

Sue Strickland
Phone: 803-898-5235
Fax: 803-896-0066
Email: Sue.Strickland@dor.sc.gov

Mary Gierszewski
Phone: 803-898-5695
Fax: 803-896-0066
Email: Mary.Gierszewski@dor.sc.gov