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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.

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 is designed to (1) encourage non-filers to come forward voluntarily and begin paying taxes without incurring penalties and (2) allow the Department 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. 

For more information, please see RP20-2.






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