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. As a remote seller, 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?

For sales shipped into South Carolina from out of state, charge the 6.00% state rate plus any applicable local rate at the buyer's ship-to address. Most e-commerce platforms (Shopify, WooCommerce) can apply destination rates automatically when you enable SC in tax settings. Sales that both begin and end inside South Carolina can follow a different sourcing rule in a minority of states — check with the South Carolina Department of Revenue if you are an in-state seller.

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 2026-07-20

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-07-20.

Guide content last reviewed: 2026-07-20

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.
As a remote seller, charge the combined state + local rate at the customer's delivery address — interstate sales are sourced to the destination, not to where you 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. A sale shipped from outside South Carolina into South Carolina is sourced to the buyer's delivery address, so charge the SC rate, not your home state's. Intrastate sales are a separate question: a minority of US states apply origin sourcing to sales that both begin and end in-state, so if your business is located in South Carolina, confirm the intrastate rule with the South Carolina Department of Revenue before configuring your cart.
Guessing at how marketplace sales count toward the South Carolina threshold. States split on this — some let a seller exclude sales a registered marketplace facilitator already collected on, others require those sales to be included in the threshold test even though the marketplace remits the tax. Read South Carolina’s own rule on the South Carolina marketplace facilitator page before adding or removing them from your nexus-tracking spreadsheet.
Waiting until year-end to register. Registration and collection deadlines run from the threshold-crossing date, and the length of that grace period is set by each state — some require collection on the very next transaction, others allow until the first day of a later month. Check South Carolina’s deadline with the DOR as soon as you cross $100,000; back-tax exposure accrues for every day you sell unregistered.
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.

E-commerce sales tax in other states

Compare South Carolina's e-commerce rules with nearby and similar states' e-commerce sales tax guides:

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. As a remote seller, 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?: For sales shipped into South Carolina from out of state, charge the 6.00% state rate plus any applicable local rate at the buyer's ship-to address. Most e-commerce platforms (Shopify, WooCommerce) can apply destination rates automatically when you enable SC in tax settings. Sales that both begin and end inside South Carolina can follow a different sourcing rule in a minority of states — check with the South Carolina Department of Revenue if you are an in-state seller.
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