South Carolina Sales Tax Rules and Regulations - Taxify

South Carolina State Sales Tax

Quick Guide

Contact Information

Website: www.dor.sc.gov
Phone: (803) 898-5000

Sales Tax Rate

Base Rate: 6.000%
With Local Rate: 6.000%-7.000%

South Carolina Sales Tax Facts

Is South Carolina a destination or origin based state? Destination
Is South Carolina a SST Certified State? No
Are zero file returns required in South Carolina ? Yes
Is shipping taxable in South Carolina? Yes

South Carolina Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in South Carolina?

Yes

South Carolina Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 22
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other South Carolina Sales Tax Information

Filing Requirements: There are a variety of electronic options for filing in South Carolina:

  • Sales EDI/EFT — Here you would utilize purchased/downloaded software to both file and pay your sales and use tax electronically.
  • ESales — Filing/payment application for free through the Department of Revenue.
  • Business Telefile — Here you can file your zero gross proceeds sales and use tax returns over the telephone.

You are also able to file your returns via paper. The necessary forms and schedules are listed below in “What You Will Need”.

What Will You Need: To file online, you will need you 9-digit Retail License number or Use Tax Registration number as well as your username and password that you will create upon your first logon attempt.

To file by paper, you will need Form ST-3 to file state related taxes, while local taxes are reported on Form ST-389.

Register For a Sales Tax License: You can register your business in South Carolina by going to their Business One Stop online to apply or by downloading and mailing in Form SCDOR-111.

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