SC DOR Revises its Revenue Ruling on Sales and Use Tax Economic Nexus Standard

SC DOR Revises its Revenue Ruling on Sales and Use Tax Economic Nexus Standard

The South Carolina Department of Revenue has announced an advisory opinion that updates SC Revenue Ruling #09-9 concerning when a retailer must remit a local jurisdiction’s Sales and Use Tax.

It is the Department’s position that once a retailer has established nexus with South Carolina for Sales and Use Tax purposes, the retailer has Sales and Use Tax nexus with every local jurisdiction in the state for which the Department administers and collects a local Sales and Use Tax.

The revisions are made to Page 5 of the previously issued document to properly state the economic nexus standard as being based on gross revenue.

You can read the revised document here: “Revenue Ruling 18-15: Local Sales and Use Taxes and Catawba Tribal Sales and Use Tax”.

This revision would be effective for sales made on or after Nov. 1, 2018.

The SC DOR has created the webpage dor.sc.gov/RemoteSellers that includes additional guidance and Frequently Asked Questions about economic nexus.

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