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Phone: 803-898-5000

​What's New:

Sales & Use Tax for Remote Sellers

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. 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.

Information for remote sellers >

Retail Sales Tax Applications Now Accepted from Third-Party Suppliers of Products Sold on to SC Purchasers

The SCDOR is now accepting retail sales tax applications from third-party suppliers whose products are sold on to South Carolina purchasers.

The SCDOR maintains that under South Carolina law, Amazon Services, LLC is the retailer responsible for collecting and remitting Sales and Use Tax on all goods sold on However, several third-party suppliers have requested guidance from the SCDOR regarding their potential tax liability if the Administrative Law Court ultimately rules in favor of Amazon Services, LLC in the current legal matter between the SCDOR and Amazon Services, LLC. As a result, the SCDOR is giving these retailers the ability to collect and remit the appropriate Sales and Use Tax for these sales until the matter is resolved. 

How to Register
  • Third-party suppliers who have already registered as a retailer may keep their current license.
  • Third-party suppliers wishing to register as a retailer may register online using the SCDOR's 24/7 online tax service portal, MyDORWAY, or file by paper using the SCDOR-111.

Now Available on MyDORWAY

  • ST-10 Application for Certificate
  • ST-10C Application for Exemption from Local Tax for Construction Contractors
  • ST-10G Application for Exemption for Federal Government Contract
  • ST-14 Claim for Refund
  • ST-236 Casual or Use Excise Tax Return  
  • ST-3 State Sales and Use Tax Return
  • ST-387 Application for Sales Tax Exemption under Code Section 12-36-2120(41), "Exempt Organizations"
  • ST-388 State Sales and Use and Accommodations Tax Return
  • ST-389 Schedule for Local Taxes
  • ST-390 Solid Waste Excise Tax Return
  • ST-392 900/976 Telephone Service Tax Return
  • ST-394 Rental Surcharge Return
  • ST-396 Application for Sales Tax Exemption for Foodstuffs Sold to Certain Nonprofit Organizations
  • ST-3T Accommodations Report by County or Municipality for Sales and Use Tax
  • ST-403 State Sales, Use, and Aviation Fuel Tax Return
  • ST-406 Wireless 911 Charge Return
  • ST-455 State Sales, Use, Maximum Tax and Special Filers Tax Return
  • C-245 Application For Appeal
  • C-278 Account Closing Form
  • C-530 Request for Penalty Waiver
  • SCDOR 111 Business Tax Application
  • UT-3 SC Use Tax Worksheet and Payment Return

Sales Tax Information for Individuals 85 and Older:

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.