Out of state businesses who are
currently conducting business
in South Carolina should submit a Nexus Questionnaire (NX-100
) to the SCDOR. Please include a cover letter explaining your need for nexus determination.
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