Nexus means "connection." If you're an out-of-state business who conducts business in South Carolina, you may need to file returns and pay any taxes due to the state.
The question of Nexus is only applicable to companies not incorporated in/outside of South Carolina. If your business is located in South Carolina, you automatically have Nexus.
If you're an out-of-state retailer with gross revenue of more than $100,000, you need a Retail License to collect, file, and pay Sales Tax to South Carolina.
You will need to withhold taxes from each employee’s paycheck, file a quarterly withholding return with the SC Department of Revenue for any taxes that have been withheld for state purposes, and pay the amount withheld from employee wages to the SCDOR.
You will also need to file unemployment insurance wage reports and pay unemployment insurance taxes with the SC Department of Employment and Workforce (DEW).
Out-of-state businesses who are currently conducting business in South Carolina should complete the Nexus Questionnaire on MyDORWAY.
If you plan to conduct business in South Carolina, review the Revenue Rulings below.
If you answer "yes" to any of the questions in the Revenue Rulings, then your business would have nexus for the related tax type.