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.

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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.

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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).

Learn more about remote workers

• RR16-11: Nexus Creating Activities for Income TaxRevenue Ruling 16-11: Nexus Creating Activities for Income Tax
• RR14-4 Nexus Creating Activities for Sales and Use Taxes
• RR18-14 Retailers Without a Physical Presence ("Remote Sellers") - Economic Nexus