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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 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


 SCDOR-111 Business Tax Application

 SCDOR-111 RS Remote Seller Sales and Use Tax Registration

 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