Sales & Use Tax for Remote Sellers: South Dakota v. Wayfair
A remote seller is an out-of-state retailer that has no physical presence in South Carolina.
On June 21, 2018 the U.S. Supreme Court overturned the 1992 case of
Quill v. North Dakota in South Dakota v. Wayfair, Inc., ruling that a remote seller may be required to collect and remit Sales and Use Taxes in states where they meet certain economic thresholds.
Information for Remote Sellers video
What is South Carolina's Economic Nexus Standard?
In South Carolina, a remote seller whose gross revenue from sales of tangible personal property, products transferred electronically, and services delivered into South Carolina exceeds $100,000 in the previous or current calendar year has economic nexus (substantial nexus) with South Carolina and is responsible for obtaining a retail license and remitting South Carolina Sales and Use Tax.
SC Revenue Ruling #18-14 for more
Getting Started: Registering for a South Carolina Retail License
Remote sellers must register directly with the SCDOR, either online using MyDORWAY, our secure tax portal, or by submitting a paper application.
Register online - MyDORWAY: Apply for a retail license online using MyDORWAY. You can also file and pay Sales & Use Tax using
Apply by paper: Remote sellers can also register for a retail license by paper using the SCDOR Remote Seller Sales and Use Tax Registration (SCDOR-111 RS).
The following FAQs are an informal summary of the South Carolina Sales and Use Tax law and its application to retailers who have economic nexus with South Carolina. They are intended for general information only. The establishment of economic nexus with South Carolina requires an understanding of various terms – most of which are defined in the South Carolina Sales and Use Tax law. The definitions for the terms “remote seller,” “marketplace,” “gross revenue,” and “tangible personal property” are summarized in these FAQs. View or download
Economic Nexus Standard for Remote Sellers
Effective Date for Obtaining a Retail License and Remitting the Sales and Use Tax - Economic Nexus
Effective Date for Obtaining a Retail License and Remitting the Sales and Use Tax - Physical Nexus
Exemptions and Exclusions
Retail Licenses and Filing Requirements
South Carolina Purchasers
South Carolina Based Retailers
Sales & Use Tax Resources
Sales and Use Tax: SalesTax@dor.sc.gov or 1-844-898-8542 (option 2, then option 3)
Registration/Retail Licenses: TaxRegistration@dor.sc.gov or 803-896-1350
Using MyDORWAY: MyDORWAY@dor.sc.gov or 1-844-898-8542 (option 2, then option 1)
Nexus: Jennifer.Sargent@dor.sc.gov or 803-898-5070