South Carolina Sales Tax Guide for eCommerce Businesses
South Carolina Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
South Carolina's Sales Tax Authority
State Phone Information
803-898-5000
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in South Carolina
6% to 9%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in South Carolina?
If you have nexus in South Carolina you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does South Carolina charge sales tax on shipping?
In South Carolina, sales tax on shipping depends on the method of delivery. If a seller bills shipping with the goods for sale, then they are obligated to charge sales tax on shipping.
Do you have physical nexus in South Carolina?
A seller has physical nexus in South Carolina if they have any of the following:
An office or place of business
An employee present
Goods in a warehouse
Ownership of real or personal property
Delivery of merchandise in South Carolina in vehicles owned by the taxpayer
Independent contractors or other representatives in the state
Do you have economic nexus in South Carolina?
South Carolina's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
N/A
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
November 1, 2018
What types of sales are included in South Carolina's Economic Nexus Sales Threshold?
Gross Sales
All sales including Marketplace Facilitator sales are included in the Economic Nexus Sales Threshold
How does Rhode Island treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are included in the threshold
Does South Carolina have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
South Carolina sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly, Quarterly or Annually
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - File online at the South Carolina Department of Revenue website
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