South Carolina . Sales Tax Permit
South Carolina sales tax permit / seller's permit.
If your business sells taxable goods or services in South Carolina, you need a sales tax permit (also called a seller's permit). This guide explains nexus rules, post-Wayfair economic thresholds, the application process, and ongoing filing frequency.
Register for South Carolina sales tax →When you need a South Carolina sales tax permit
South Carolina requires sales tax registration once your business has nexus in the state. Nexus can be:
Physical nexus . office, warehouse, employee, inventory, or affiliate in South Carolina.
Economic nexus (post-Wayfair) . reaching a sales or transaction threshold without any physical presence. Most South Carolina thresholds: $100,000 in sales or 200 transactions in the prior or current calendar year.
Click-through or marketplace nexus . commission-based referrals or marketplace facilitator obligations.