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


Sales & Use 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 due.

A taxpayer may have nexus with regard to one or more tax types. For sales tax purposes, nexus is determined when the taxpayer has a physical presence in the state.

Revenue Rulings:

 RR14-4 Nexus Creating Activities for Sales and Use Taxes


 SCDOR-111 Business Tax Application

 NX-100 Questionnaire




Sue Strickland
Phone: 803-898-5235
Fax: 803-896-0066

Mary Gierszewski
Phone: 803-898-5695
Fax: 803-896-0066