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​Fax: 803-737-2921

Send VDA requests

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

Voluntary Disclosure

Voluntary compliance is the cornerstone of our tax system. The South Carolina Department of Revenue relies on the assistance of all taxpayers in collecting and remitting the various taxes owed. Accordingly, there is a voluntary disclosure procedure for taxpayers who have sufficient South Carolina business activity or connection ("nexus") to have a filing requirement but have not registered to collect or remit South Carolina taxes.

The voluntary disclosure program:

  1. ​Encourages non-filers to come forward voluntarily and begin paying taxes without incurring penalties
  2. Allows the SCDOR to maximize compliance with limited resources

All companies and individuals who have been conducting business in South Carolina and have not filed required tax returns in the past are encouraged to contact the department for a determination of nexus and initiation of voluntary disclosure procedures.

Multistate Tax Commission (MTC)

South Carolina is a member of the Multistate Tax Commission's National Nexus Program. If you wish to enter into agreements with more than one state, or want to learn more, please visit the MTC website for more information on how to apply​.

Voluntary disclosure requests sent through the MTC Program can be emailed to​.


Revenue Ruling 
 For more information, please see RP20-2 ​(Voluntary Disclosure of Nexus).​