What is the South Carolina economic nexus threshold in 2026?

For 2026, South Carolina's economic nexus threshold is $100,000, in effect since 2018-11-01. Remote sellers measure South Carolina-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.

What is the current South Carolina economic nexus threshold?

$100,000, effective since 2018-11-01. Sales through marketplace facilitators are usually excluded from this count.

What counts toward the South Carolina threshold?

Gross sales of tangible personal property and most services into South Carolina, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.

How often is the South Carolina threshold recalculated?

Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

South Carolina Sales Tax Economic Nexus Threshold (2026)

Updated 2026-06-08

If your Thresholds 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.

South Carolina's economic nexus threshold, in detail

The current South Carolina threshold is $100,000, in effect since 2018-11-01.

What counts toward the threshold: gross sales of tangible personal property AND most services delivered to South Carolina customers. Resale sales may count in some states. Marketplace-facilitated sales typically do NOT count. Check the state's specific definitions before computing.

Counting periods

Most states apply the threshold on a rolling 12-month basis — look at the prior 12 months as of the end of each month. Some states look at the prior calendar year specifically. South Carolina's rule is stated in its regulations; your registration must begin no later than the first day of the month after you cross, unless the state allows a grace period.

Common threshold-tracking mistakes

Measuring by calendar year only, missing when a rolling 12-month window would have triggered earlier.
Including tax in “gross sales”. The threshold uses pre-tax revenue; double-counting tax in the threshold figure can prematurely trigger registration.
Forgetting that the threshold resets — falling below in a subsequent year doesn't automatically deregister you. You must request deregistration through the South Carolina DOR.

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 the South Carolina economic nexus threshold in 2026?: For 2026, South Carolina's economic nexus threshold is $100,000, in effect since 2018-11-01. Remote sellers measure South Carolina-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.
What is the current South Carolina economic nexus threshold?: $100,000, effective since 2018-11-01. Sales through marketplace facilitators are usually excluded from this count.
What counts toward the South Carolina threshold?: Gross sales of tangible personal property and most services into South Carolina, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.
How often is the South Carolina threshold recalculated?: Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

Sources

date_retrieved: 2026-06-08