With 2019 fast approaching, here are some end-of-year updates from the South Carolina Department of Revenue:
- New SCDOR PO boxes and ZIP+4 addresses are now on most SCDOR forms and correspondence. Use those addresses to make sure your mail gets to its intended destination as quickly as possible.
- Cigarette Tax Stamps will be required on all cigarettes sold in South Carolina as of Jan. 1, 2019 in accordance with Act No. 145of 2016. Free SCDOR workshops are available to help cigarette distributors, accounting personnel, and retailers selling tobacco, cigarettes, and other tobacco products prepare for this transition. Learn more at dor.sc.gov/CigaretteStamps.
- Earn continuing education credit at a tax seminar or free workshops. Find the 2019 schedule at dor.sc.gov/Taxpayer-Ed.
- Follow the SCDOR on Facebook and Twitter for helpful tips during tax season and all year long. Go to Facebook.com/DOR.SC.gov and @SCDOR.
Sales & Use Tax for Remote Sellers
On June 21, 2018, in South Dakota v. Wayfair, Inc., the U.S. Supreme Court ruled that a remote seller may be required to collect and remit Sales and Use Taxes in states where they meet certain economic thresholds.
South Carolina remote seller criteria and requirements:
- A remote seller is an out-of-state retailer that has no physical presence in South Carolina.
- Remote sellers whose gross revenue from sales and services delivered into South Carolina exceeds $100,000 in the previous or current calendar year have established economic nexus in South Carolina. These business are required to register with the SCDOR and begin collecting and remitting Sales and Use Tax by the first day of the second calendar month after economic nexus is established.
- Remote sellers can register with SCDOR online using MyDORWAY at dor.sc.gov/register.
Find a remote sellers tutorial and other helpful information at dor.sc.gov/RemoteSellers.
For updates on filing and payment relief to certain taxpayers related to Hurricane Florence, be sure to visit dor.sc.gov/DisasterRelief.