Sales & Use Tax Nexus
Nexus is a sufficient connection (an activity, transaction, property, etc.) between South Carolina and a taxpayer which allows the state to impose its taxing jurisdiction on that taxpayer. A taxpayer with nexus is required to file returns and pay any taxes due.
A taxpayer may have nexus with regard to one or more tax types. For sales tax purposes, nexus is determined when the taxpayer has a physical presence in the state. Out-of-state retailers (remote sellers) that have no physical presence in South Carolina
may have nexus if they meet certain economic thresholds.
Learn more about nexus for remote sellers >
Revenue Rulings:
RR14-4 Nexus Creating Activities for Sales and Use Taxes
RR18-14 Retailers Without a Physical Presence ("Remote Sellers") - Economic Nexus
Forms:
Make sure to use the correct mailing address, including the entire zip code. If you are a participant in the VDA/Nexus program, use the Nexus address (PO Box 125, Columbia, SC 29214-0970) for
all items. Otherwise, use the address listed on the form.
SCDOR-111 Business Tax Application
SCDOR-111 RS Remote Seller Sales and Use Tax Registration
NX-100 Nexus Questionnaire (For taxpayers currently or previously conducting business in South Carolina. If you are planning on conducting business in South Carolina in the future, see the Nexus FAQs.)
