South Carolina Sales Tax Nexus & Economic Nexus Threshold (2026)
Economic nexus triggers at $100,000 in sales delivered to South Carolina customers.
6.00% statewide sales tax rate, with an average combined state and local rate of 7.49%.
| Economic nexus threshold | $100,000 No transaction count threshold |
|---|---|
| State sales tax rate | 6.00% Average combined rate (state + local): 7.49% |
| Marketplace facilitator law | Yes Amazon, Etsy, eBay collect and remit on your behalf |
| Effective date | 2018-11-01 |
| Department of Revenue |
Check South Carolina nexus with your numbers
If your sales are close to the South Carolina threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare South Carolina against every other state where you sell.
How South Carolina nexus works
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.
Filing frequency
Filing frequency in South Carolina depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.
Marketplace facilitator law
Yes, South Carolina has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.
South Carolina sales tax by topic
- South Carolina · E-commerceGeneral e-commerce sales tax rules
- South Carolina · ShopifyShopify-specific sales tax guidance
- South Carolina · AmazonAmazon FBA and marketplace sales tax
- South Carolina · SaaSSoftware-as-a-service sales tax rules
- South Carolina · ThresholdsEconomic and transaction nexus thresholds
- South Carolina · FilingFiling frequency and procedures
- South Carolina · Marketplace FacilitatorMarketplace facilitator law for the state
- South Carolina · DropshippingDropshipping sales tax rules and resale certificates
- South Carolina · Digital ProductsSales tax on digital downloads, eBooks, courses, streaming
Related states to South Carolina
If you sell into South Carolina, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.
Frequently asked questions
- Does South Carolina have sales tax?
- Yes. South Carolina has a 6.00% statewide sales tax rate, plus an average local rate of 1.49%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-06-08.
- Do I have to collect sales tax in South Carolina?
- You must collect South Carolina sales tax if your economic nexus threshold is met: $100,000 in sales to South Carolina customers.
- What is South Carolina's sales tax rate?
- South Carolina's base state rate is 6.00% plus an average local rate of 1.49%. Always check the exact rate at the customer's delivery address before charging.
- Does South Carolina have a marketplace facilitator law?
- Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit South Carolina sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
- What is South Carolina's marketplace facilitator threshold for sales tax?
- South Carolina applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in South Carolina sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect South Carolina sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
- When did South Carolina's economic nexus law take effect?
- South Carolina's current economic nexus rule took effect on 2018-11-01.
Sources
date_retrieved: 2026-06-08
- https://dor.sc.gov/index.php/sales-use-tax-index/sales-tax/remote-sellers
- https://dor.sc.gov/sales-use-tax-marketplace-facilitators-and-third-parties-whose-products-are-sold-marketplace-guidance-and-tax
- https://dor.sc.gov/tax/sales
- https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
- https://taxfoundation.org/data/all/state/sales-tax-rates/