Nexus is a connection between South Carolina and out-of-state businesses that have conducted business within South Carolina and not reported that income to the state.

The South Carolina Department of Revenue (SCDOR) allows the business to come forward under the Voluntary Discloser Program (VDA). The VDA Program allows unregistered taxpayers to come forward without penalties and a limited lookback period (36 months) to meet their filing requirements.

 

Out-of-State Business and Nexus FAQs

Nexus depends on what activity the company is doing within the state. 

Nexus is applicable to only companies that are incorporated outside of South Carolina. 

It depends on the activity that the employee is doing within South Carolina. 

Revenue Rulings: