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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.

       See 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: Beginning September 28, 2018, remote sellers can apply for a retail license online using MyDORWAY. You can also file and pay Sales & Use Tax using MyDORWAY
or
        Apply by paper: Remote sellers can also register for a retail license by paper using form SCDOR-111 RS.

             


FAQs are updated as additional clarification becomes available. Last updated: 10/2/2018

Sales & Use Tax Resources

Sales & Use Tax Manual
Key chapters:

Other Sales & Use Tax Information

Local Sales & Use Taxes














Contacts

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 1-844-898-8542 (option 2, then option 2) 
Using MyDORWAY: MyDORWAY@dor.sc.gov or 1-844-898-8542 (option 2, then option 1)
Nexus: Mary.Gierszewski@dor.sc.gov or 803-898-5695