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​​​Sales & Use Tax
Phone: 1-844-89​​8-8542 
(option 2, then option 3)      


Retail License 
Phone: 803-896-1350 


Phone: 1-844-898-8542
(option 2, then option 1)


Email: SCNexus@dor​​​​​

Remote sellers: Economic nexus and physical nexus with South Carolina

Remote sellers who have economic nexus with South Carolina must have a Retail License​ to collect, file, and pay Sales Tax to the SCDOR​.

A remote seller who has economic nexus with South Carolina is:

  • An out of state retailer that has no physical presence in South Carolina
  • A seller whose gross revenue exceeds $100,000, in the previous or current calendar year, from sales of:
    • Tangible personal property
    • Products transferred electronically
    • Services delivered into South Carolina

A remote seller has physical nexus with South Carolina when they directly or by a subsidiary, maintains an office, distribution house, sales house, warehouse or other place of business, or any agent operating within South Carolina under the authority of the retailer or its subsidiary; regardless of whether the business or agent is located here permanently, temporarily, or whether the retailer or subsidiary is qualified to do business within South Carolina.

 ​ ​Unsure if you had nexus with South Carolina for previous tax years?
Learn more about Voluntary Disclosure ​ before you apply for a Retail License to avoid delays in receiving your Retail License.


​Apply for a Retail License

Remote sellers with nexus to South Carolina must register for a Retail License with the SCDOR. We recommend​ applying for a Retail License on MyDORWAY. This video shows you how to register your business and apply for a Retail License.

What you should know about the Retail License:

  • A Retail License​ has a one-time $50 fee for each of your retail locations.
  • If a remote seller closes their South Carolina Retail License, they must pay another $50 to obtain a new Retail License.​
  • A remote seller who does not meet South Carolina’s economic nexus standard can still voluntarily obtain a Retail License and remit Sales and Use Tax at any time. 
  • See our FAQs below for more information about Retail Licenses and visit our MyDORWAY Help page to learn more about our free and secure tax portal.​

If you do not have access to a computer, you do have the option to apply for a Retail License by paper when you complete and mail in ​​the SCDOR Remote Seller Sales and Use Tax Registration​ (SCDOR-111 RS​) form.​

​Sales & Use Tax Re​sources

Local sales and use tax resources​​​

  • Tax law and policy:
    • Local Sales and Use Taxes (​Chapter 12) 
    • Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax 
      Chart and Exemption Information (IL18-1) 
    • Local Sales and Use Taxes and  
      Catawba Tribal Sales and Use Tax - Sales and Use Tax ​(RR18-15)
  • Local Tax Map