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Florida vs South Carolina Sales Tax: 7.00% vs 7.49%, Nexus 2026

Updated

Reviewed by Nexus by State research team using official state tax sources. Last reviewed .

Compare Florida and South Carolina sales tax rates: Florida shows a 7.00% combined state and average local rate with a $100,000 economic nexus threshold, while South Carolina shows 7.49% with a $100,000 threshold. This guide focuses on seller sales-tax obligations rather than personal income-tax returns.

MetricFloridaSouth Carolina
Economic nexus threshold$100,000$100,000
Transaction thresholdNoneNone
State rate6.00%6.00%
Avg. local rate1.00%1.49%
Combined state + local7.00%7.49%
Marketplace facilitatorYesYes
Effective since2021-07-012018-11-01

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in both states because of its threshold. If you cross that first, you register there first.

On rate: Florida is friendlier for customers with a combined state + local rate of 7.00% vs 7.49%.

Neither state has a transaction-count trigger — only the dollar threshold matters.

Florida — nexus note

Florida sales tax nexus and economic nexus threshold: effective July 1, 2021, an out-of-state retailer with no Florida physical presence must register, collect, report, and remit Florida sales tax and discretionary sales surtax once it has taxable remote Florida sales exceeding $100,000 over the previous calendar year. Florida uses a sales-only threshold -- no transaction-count test. Registered marketplace providers collect and remit Florida tax on taxable retail sales they facilitate; marketplace sellers with Florida physical presence or more than $100,000 in taxable remote Florida sales outside the marketplace must register and collect on those outside-marketplace sales.

South Carolina — nexus note

South Carolina sales tax nexus and economic nexus threshold: a remote seller has economic nexus when gross revenue exceeds $100,000 in the previous or current calendar year from sales of tangible personal property, products transferred electronically, or services delivered into South Carolina. South Carolina uses a sales-only threshold -- no transaction-count test. Remote sellers with economic nexus must obtain a Retail License and remit South Carolina Sales and Use Tax beginning the first day of the second calendar month after economic nexus is established; licensed remote sellers collect applicable state and local taxes on taxable South Carolina sales. SCDOR marketplace guidance treats marketplace facilitators as retailers responsible for state and local sales/use tax on products sold via the marketplace, and remote marketplace facilitators use the same $100,000 economic nexus standard, counting tangible personal property, products transferred electronically, and services delivered into South Carolina. South Carolina DOR source data last retrieved 2026-06-08.

What to do next

Use the nexus calculator to check exactly which of Florida and South Carolina you've already triggered. Then read each state's full guide:

Florida overview →South Carolina overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Florida or South Carolina?
Both Florida and South Carolina publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-06-08; confirm against the official source before registering.
Do both Florida and South Carolina have marketplace facilitator laws?
Yes. Both Florida and South Carolina have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-06-08.
Which has the lower sales tax rate, Florida or South Carolina?
Florida has the lower combined state and local sales tax rate at 7.00%, compared with 7.49% in South Carolina. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-08.
Do I need to register for sales tax in both Florida and South Carolina?
It depends on where you cross each state's economic nexus threshold (or have physical presence there). Florida's published threshold is $100,000, and South Carolina's is $100,000. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-08.
When did economic nexus take effect in Florida and South Carolina?
Florida's economic nexus rule took effect on 2021-07-01, and South Carolina's took effect on 2018-11-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

More sales tax comparisons

Selling into more than two states? Compare Florida and South Carolina against other major markets for nexus thresholds, rates, and marketplace facilitator rules.

More Florida comparisons

More South Carolina comparisons

    Sources

    date_retrieved: Florida 2026-05-22 · South Carolina 2026-06-08