Do I have to charge sales tax for online sales in South Carolina?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into South Carolina over 12 months, you must register with the South Carolina Department of Revenue and charge the buyer's destination rate.
South Carolina applies $100,000 in gross revenue from in-state sales.
Rule summary
How South Carolina treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | None — sales volume only |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (9% in covered South Carolina metros) |
| Registration authority | South Carolina Department of Revenue |
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the South Carolina Department of Revenue or a tax professional before relying on it for filing.
Combined rates in South Carolina
What a taxable purchase actually costs in South Carolina.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in South Carolina?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into South Carolina over 12 months, you must register with the South Carolina Department of Revenue and charge the buyer's destination rate.
- Do marketplace sales count toward the South Carolina threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the South Carolina Department of Revenue guidance before excluding them.
- Which rate does an online seller charge in South Carolina?
- South Carolina sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More South Carolina guides
Other South Carolina rules that change the total.