Which marketplaces collect South Carolina sales tax?

Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect South Carolina sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.

Is Etsy a marketplace facilitator in South Carolina?

Yes — Etsy meets the marketplace facilitator definition in South Carolina and collects South Carolina sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.

Is eBay a marketplace facilitator in South Carolina?

Yes — eBay is a marketplace facilitator in South Carolina and collects, files, and remits South Carolina sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.

Is DoorDash a marketplace facilitator in South Carolina?

Yes — DoorDash collects South Carolina sales tax on delivery orders it facilitates and remits to the South Carolina DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.

Is Uber Eats a marketplace facilitator in South Carolina?

Yes — Uber Eats acts as a marketplace facilitator in South Carolina for the orders it processes, collecting and remitting the applicable South Carolina sales tax on the food and delivery charges it bills.

Do marketplace sales count toward my South Carolina nexus threshold?

In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But South Carolina may differ — verify before assuming.

Does Shopify qualify as a marketplace facilitator?

Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

South Carolina Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-06-08

Use this South Carolina marketplace facilitator sales tax guide to check 2026 rules, collection requirements, effective-date notes, threshold counting, and how Amazon, Etsy, eBay, DoorDash, and Uber Eats orders differ from direct-store sales. Direct channels still use the $100,000 threshold.

South Carolina's marketplace facilitator law

South Carolina has a marketplace facilitator law: marketplaces (Amazon, Etsy, eBay, Walmart Marketplace) calculate, collect, and remit sales tax on your behalf for transactions they facilitate to South Carolina buyers.

This significantly reduces your compliance burden if you sell primarily through marketplaces. But it does not exempt you from registering if you also have direct channels (your own store, wholesale, trade shows, etc.).

Key distinctions

Facilitated sales (collected by the marketplace): you generally don't collect or remit.
Direct sales (your own checkout): your responsibility as before.
Informational filings may still be required depending on South Carolina's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check South Carolina specifically before assuming.

Marketplace-specific gotchas in South Carolina

Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

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

Which marketplaces collect South Carolina sales tax?: Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect South Carolina sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.
Is Etsy a marketplace facilitator in South Carolina?: Yes — Etsy meets the marketplace facilitator definition in South Carolina and collects South Carolina sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.
Is eBay a marketplace facilitator in South Carolina?: Yes — eBay is a marketplace facilitator in South Carolina and collects, files, and remits South Carolina sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.
Is DoorDash a marketplace facilitator in South Carolina?: Yes — DoorDash collects South Carolina sales tax on delivery orders it facilitates and remits to the South Carolina DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.
Is Uber Eats a marketplace facilitator in South Carolina?: Yes — Uber Eats acts as a marketplace facilitator in South Carolina for the orders it processes, collecting and remitting the applicable South Carolina sales tax on the food and delivery charges it bills.
Do marketplace sales count toward my South Carolina nexus threshold?: In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But South Carolina may differ — verify before assuming.
Does Shopify qualify as a marketplace facilitator?: Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Sources

date_retrieved: 2026-06-08