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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. Out-of-state retailers (remote sellers) that have no physical presence in South Carolina may have nexus may have nexus if they meet certain economic thresholds. Learn more about nexus for remote sellers >

Revenue Rulings:

 RR14-4 Nexus Creating Activities for Sales and Use Taxes


 SCDOR-111 Business Tax Application

 NX-100 Questionnaire




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

South Carolina Department of Revenue 
Nexus/Discovery Section 
PO Box 125 
Columbia, SC 29214-0970