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   Due to processing restrictions related to COVID-19, all Nexus and Voluntary Disclosure requests and questions should be emailed, not mailed.

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 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
 RR18-14 Retailers Without a Physical Presence ("Remote Sellers") - Economic Nexus


 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.

 SCDOR-111 Business Tax Application

 SCDOR-111 RS Remote Seller Sales and Use Tax Registration

 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 Nexus FAQs.)




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

South Carolina Department of Revenue 
PO Box 125 
Columbia, SC 29214-0970