If you're an out-of-state retailer with gross revenue of more than $100,000, you need a Retail License to collect, file, and pay Sales Tax to South Carolina.

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The question of Nexus is only applicable to companies not incorporated in/outside of South Carolina. If your business is located in South Carolina, you automatically have Nexus.

Learn more about Nexus

You will need to withhold taxes from each employee’s paycheck, file a quarterly withholding return with the SC Department of Revenue for any taxes that have been withheld for state purposes, and pay the amount withheld from employee wages to the SCDOR.​

You will also need to file unemployment insurance wage reports and pay unemployment insurance taxes with the SC Department of Employment and Workforce (DEW).

Learn more about remote workers

• Complete the NX-100 Nexus Questionnaire (or use MyDORWAY) if you are an out-of-state business conducting business in South Carolina.
• Consider the Voluntary Disclosure program if you have nexus but have not registered to collect or remit South Carolina taxes.

Revenue Rulings:

• RR16-11: Nexus Creating Activities for Income TaxRevenue Ruling 16-11: Nexus Creating Activities for Income Tax
• RR14-4 Nexus Creating Activities for Sales and Use Taxes
• RR18-14 Retailers Without a Physical Presence ("Remote Sellers") - Economic Nexus