What is South Carolina's e-commerce sales tax in 2026?

South Carolina's 2026 e-commerce sales tax: out-of-state sellers collect once they cross $100,000 in South Carolina-destination revenue. Charge the 6.00% state rate plus any applicable local rate at the buyer's ship-to address.

Do I collect sales tax on every South Carolina order?

You collect South Carolina sales tax once you cross the economic nexus threshold ($100,000). Below threshold, you don't need to collect unless you have physical nexus (office, employees, inventory in South Carolina).

What rate do I charge for South Carolina e-commerce sales?

6.00% state rate, plus any applicable local rate at the customer's ship-to address. Most e-commerce platforms (Shopify, WooCommerce) can apply destination rates automatically when you enable SC in tax settings.

Do I need to collect sales tax on shipping in South Carolina?

It depends on state-specific rules. Many states tax shipping when the product is taxable; some states exempt shipping if separately stated. Check South Carolina's specific policy or use a tax service that encodes the rule.

South Carolina E-commerce Sales Tax Nexus Guide — 2026

Updated 2026-06-08

If your E-commerce business sells $100,000 into South Carolina in a calendar year, you have economic nexus and must register, collect, and remit South Carolina sales tax.

E-commerce sales tax basics in South Carolina

For a direct-to-consumer store (Shopify, WooCommerce, BigCommerce, or custom) shipping to South Carolina buyers, the economic nexus trigger is $100,000 in SC-destination revenue (effective 2018-11-01). Crossing that bar obligates registration, collection, and periodic filing.

Once registered, charge 6.00% state tax plus the applicable local rate — averaging 1.49% across South Carolina but varying by the buyer's shipping ZIP on most tangible personal property. Digital products, subscriptions, and professional services have different treatment — see the South Carolina SaaS page if you sell software or digital goods.

Registration + collection checklist

Register with the South Carolina Department of Revenue for a sales tax permit.
Configure your cart platform to collect tax at the destination rate. Enable SC in your tax settings.
Charge the combined state + local rate at the customer's delivery address (most states source to ship-to, not ship-from).
File returns on the cadence your DOR assigns (monthly, quarterly, or annually).
Track your South Carolina-sourced revenue monthly so you know when you're approaching or below threshold for the next period.

Common mistakes e-commerce sellers make in South Carolina

Using origin-based rates (your HQ state's rate) instead of destination rates. South Carolina sources to the buyer's ship-to address — charge the SC rate, not your home state's.
Counting marketplace sales toward the South Carolina threshold. Amazon, Etsy, and eBay sales are usually excluded in South Carolina; check the specific rule before adding them to your nexus-tracking spreadsheet.
Waiting until year-end to register. If you cross $100,000 mid-year, you must begin collecting on sales made after the threshold-crossing date — back-tax exposure grows until you register.
Forgetting to file zero returns once registered. Missing filings trigger penalties even when you owe no tax.

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

Read the full South Carolina overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Frequently asked questions

What is South Carolina's e-commerce sales tax in 2026?: South Carolina's 2026 e-commerce sales tax: out-of-state sellers collect once they cross $100,000 in South Carolina-destination revenue. Charge the 6.00% state rate plus any applicable local rate at the buyer's ship-to address.
Do I collect sales tax on every South Carolina order?: You collect South Carolina sales tax once you cross the economic nexus threshold ($100,000). Below threshold, you don't need to collect unless you have physical nexus (office, employees, inventory in South Carolina).
What rate do I charge for South Carolina e-commerce sales?: 6.00% state rate, plus any applicable local rate at the customer's ship-to address. Most e-commerce platforms (Shopify, WooCommerce) can apply destination rates automatically when you enable SC in tax settings.
Do I need to collect sales tax on shipping in South Carolina?: It depends on state-specific rules. Many states tax shipping when the product is taxable; some states exempt shipping if separately stated. Check South Carolina's specific policy or use a tax service that encodes the rule.

Sources

date_retrieved: 2026-06-08