Yes. You are engaged in the business of selling tangible personal property at retail in South Carolina and must obtain a Retail License and remit the Sales Tax on all orders shipped to a South Carolina address.

The SCDOR can require an out-of-state retailer to purchase a Retail License and collect and remit the South Carolina Sales & Use Tax if the retailer exceeds $100,000 in gross revenue for a calendar year and obtains Economic Nexus.

To learn more about requirements of an out-of-state business and South Carolina's Economic Nexus Standard, please visit our website at: dor.sc.gov/remotesellers.

Please visit our Special Events page for more information at: dor.sc.gov/event-guide.

Sales Tax is imposed on the sales at retail of tangible personal property and certain services. 

Communications are subject to Sales and Use Tax under SC Code Sections 12-36-910(B)(3) and 12-36-1310(B)(3).

Examples of Taxable Communication Services:

• ​Telephone Services
• Automated answering services
• Fax transmission services
• Database access transmission services
• Streaming services
• Cloud based services

Yes. Any rental or lease of tangible personal property or taxable service at retail, is subject Sales Tax.

Sales and Use Tax law defines the term “sale” to include rentals, leases, licenses to use, or any other agreement.​

When a retailer sells tangible personal property at retail, and the customer is charged an installation fee associated with the sale, the installation charge is not subject to Sales and Use Tax —​ provided it is separately stated on the bill to the customer and the installation charge is reasonable based on the books and records of the retailer.

If the installation charge is not separately stated on the bill to the customer, or the installation charge is not reasonable based on the books and records of the retailer, then the installation charge is considered part of the tax base upon which the tax is calculated and subject to Sales and Use Tax.

Local Sales and Use Tax application is based on the point of delivery. Delivery of tangible personal property occurs when and where title or possession of tangible personal property transfers from the retailer to the retailer's customer. The following are guidelines to be used in determining when and where delivery occurs:

• FOB Destination or Similar Terms: Delivery is considered to take place at the purchaser's location or wherever delivered to the purchaser (at the purchaser's direction).
• FOB Shipping Point or Similar Terms: Delivery is considered to take place at the retailer's location. Retailers with multiple retail locations are to maintain their records so as to clearly show which sales are attributable to each location.
• Shipping Terms Are Unspecified: Delivery is considered to take place at the purchaser's location or wherever delivered to the purchaser (at the purchaser's direction).
• Retailer Uses Own Vehicle: If a retailer uses their own vehicle(s) for making deliveries, delivery is considered to take place at the purchaser's location or wherever delivered at the direction of the purchaser. This applies whether the vehicles are owned or leased by the retailer.
• Situations Where Title Transfers, But Not Possession: Delivery is considered to take place at the retailer's location. For example, a printer may produce business cards for a customer. The cards include all needed information except for the employee name. The printer keeps possession of, but not title to, the cards. At the direction of the customer, the printer will imprint the customer's cards with an employee's name and send the imprinted cards to the customer.
• Retailers with multiple retail locations are to maintain their records so as to clearly show which sales are attributable to each location.

NOTE: Retailers reporting sales for purposes of the Local Option Tax must report their sales by county and municipality where delivery occurs. Retailers cannot rely on mailing addresses when reporting Local Option Tax. A mailing address is not an accurate indication as to whether or not a location is within a particular municipality or county.​

Individuals 85 years and older are entitled to a 1% state Sales Tax reduction on items purchased for their personal use.

Retailers are required to post a sign notifying these individuals of the state Sales Tax reduction:

• Sample Sign for Retailers to Post
• Revenue Ruling 18-10: Purchases by Individuals 85 Years of Age and Older​​
• Codes of Law on the 1% Reduction
  • 12-36-2646
  • 12-36-2620 through 2640