South Carolina economic nexus threshold for sales tax
Data version 2026-Q3 · reviewed 2026-07-14
If you sell into South Carolina without a physical presence, you may still be required to register for, collect, and remit sales tax once your sales cross the state's economic nexus threshold. Here is where South Carolina stands.
South Carolina threshold at a glance
| Revenue threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| How they combine | Revenue only |
| Measurement period | Current or previous calendar year |
| State sales-tax rate | 6% |
What this means for remote sellers
South Carolina uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into South Carolina reach $100,000 during current or previous calendar year. The number of separate transactions does not affect the threshold.
How South Carolina compares to other states
South Carolina's $100,000 revenue threshold is the most common in the country — 42 jurisdictions use it. It is one of 29 jurisdictions that look at revenue only — the number of transactions does not count. Its 6% base sales-tax rate sits above the roughly 5.7% average state rate.
How the South Carolina threshold is measured
South Carolina measures the threshold over Current or previous calendar year. Gross sales generally include taxable and (in many states) exempt sales; rules on marketplace-facilitated sales vary. Verify the specifics with the South Carolina department of revenue.
Do marketplaces collect South Carolina sales tax?
South Carolina requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit South Carolina sales tax on sales made through them. If you sell only through those marketplaces, the platform generally collects the tax for you. Sales you make directly — through your own website or store — still count toward your South Carolina economic nexus threshold and remain your responsibility. Whether marketplace-facilitated sales also count toward your own threshold varies, so confirm with the South Carolina Department of Revenue.
What to do if you've crossed it
- Register with the South Carolina Department of Revenue for a sales-tax permit.
- Begin collecting tax on taxable sales to South Carolina customers.
- File and remit on the schedule the state assigns.
- Confirm treatment of marketplace sales and any local taxes with a professional.
Not sure where you stand?
Check your economic nexus exposure across all 50 states and DC in seconds — free.
Tools to get compliant
Triggered nexus somewhere? These tools handle registration, collection, filing, and remittance so you don't have to.
Some links here are partner links (we may earn a commission at no extra cost to you). For partners marked "introduce me," choosing it shares the contact details you enter with that partner — only with your consent — so they can reach out. We only list tools we'd point a seller to.
South Carolina economic nexus FAQ
What is the economic nexus threshold in South Carolina?
South Carolina uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into South Carolina reach $100,000 during current or previous calendar year. The number of separate transactions does not affect the threshold.
Do remote sellers have to collect South Carolina sales tax?
If your sales into South Carolina cross the threshold ($100,000) during current or previous calendar year, you generally must register, collect, and remit South Carolina sales tax.
Does South Carolina count the number of transactions?
No. South Carolina measures only revenue ($100,000); the number of transactions does not matter.
When did South Carolina's economic nexus rules take effect?
South Carolina began enforcing economic nexus on November 1, 2018. Economic nexus stems from the 2018 South Dakota v. Wayfair Supreme Court decision; states phased in their rules afterward.
What is the sales tax rate in South Carolina?
South Carolina's statewide base sales-tax rate is 6%. Local jurisdictions may add their own tax, so the total rate at a given address is often higher. Once you establish nexus, you collect at the combined state and local rate for the destination.
Do marketplaces like Amazon collect South Carolina sales tax?
Yes. South Carolina requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit sales tax on sales made through them. Sales you make directly, through your own website or store, still count toward your South Carolina economic nexus threshold.
How do I register for a South Carolina sales tax permit?
Register with the South Carolina Department of Revenue. You will need your business information and the date you first crossed the threshold. After registering, the state will assign a filing frequency based on your sales volume.
Related states
Informational only — not legal or tax advice. Verify with the South Carolina department of revenue and a qualified professional.