South Carolina Sales Tax Nexus: Economic Nexus Threshold (2026)
South Carolina's economic nexus threshold for remote sellers is $100,000 in sales, measured over the previous or current calendar year. Marketplace sales count toward South Carolina's threshold. Inventory or another physical presence in South Carolina generally creates nexus regardless of sales. The state rate is 6%, plus local taxes.
South Carolina sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| Test | Sales only |
| What counts | Gross revenue over $100,000 from all sales of TPP delivered into SC (taxable retail, exempt retail AND wholesale), plus all products transferred electronically and all services delivered into SC, whether or not taxable |
| Measurement period | Previous or current calendar year |
| Marketplace sales count toward your threshold? | Yes, counted |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 6% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | November 1, 2018 |
| Recent change | None found in our research |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Quick check: do you have nexus in South Carolina?
Enter your South Carolina sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the South Carolina threshold
When it starts:
- Timing: obtain a retail license and begin remitting on the first day of the second calendar month after economic nexus is established (about 30 days after the end of that month).
- Confirm the numbers. Check your South Carolina sales against the measure and period in the key facts above.
- Register before you collect. Use South Carolina's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge South Carolina sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in South Carolina
Sellers with physical presence in SC (including inventory at an SC warehouse or FBA/3PL) must hold a retail license and collect regardless of the $100,000 threshold.
Marketplace sellers in South Carolina
Do marketplace sales count toward your own threshold? Yes, counted.
SC Revenue Ruling #18-14, Example 2 (reproduced in SCDOR Sales and Use Tax Manual Ch. 13, Sept 2025) says the remote seller's threshold calculation includes gross revenue from its property sold through a marketplace. In the example, $75,000 direct plus $50,000 via marketplace exceeds $100,000. The seller then remits tax only on its own direct sales; the marketplace collects on the facilitated sales.
Other things to know about South Carolina
- The threshold is very broad. It counts exempt retail sales, wholesale (resale) sales, and non-taxable services and digital products, not just taxable sales.
- A retail license is applied for through MyDORWAY, with a one-time $50 fee per retail location.
- Counties may impose local sales and use taxes on top of the 6% state rate. SCDOR publishes a local tax chart (IL #25-9) and a local tax map.
Frequently asked questions
What is the South Carolina economic nexus threshold?
$100,000 in sales, measured over the previous or current calendar year. What counts: Gross revenue over $100,000 from all sales of TPP delivered into SC (taxable retail, exempt retail AND wholesale), plus all products transferred electronically and all services delivered into SC, whether or not taxable.
Do marketplace sales count toward the South Carolina threshold?
Yes, counted. SC Revenue Ruling #18-14, Example 2 (reproduced in SCDOR Sales and Use Tax Manual Ch. 13, Sept 2025) says the remote seller's threshold calculation includes gross revenue from its property sold through a marketplace. In the example, $75,000 direct plus $50,000 via marketplace exceeds $100,000. The seller then remits tax only on its own direct sales; the marketplace collects on the facilitated sales.
Does FBA or 3PL inventory in South Carolina create nexus?
Sellers with physical presence in SC (including inventory at an SC warehouse or FBA/3PL) must hold a retail license and collect regardless of the $100,000 threshold.
When do I have to start collecting South Carolina sales tax?
Timing: obtain a retail license and begin remitting on the first day of the second calendar month after economic nexus is established (about 30 days after the end of that month).
Registration: official registration page.
Does South Carolina have a transaction-count test?
No. South Carolina uses only the dollar threshold.
Crossed the South Carolina threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with South Carolina's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://dor.sc.gov/sales-use-tax-index/sales-tax/remote-sellers
- dor.sc.gov: https://dor.sc.gov/sites/dor/files/Documents/Policy%20Manuals/Chapter%2013%20-%20Nexus.pdf
- dor.sc.gov: https://dor.sc.gov/tax/sales
