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Wayfair and remote sellers

On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).

Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.

Following the United States Supreme Court decision in South Dakota v. Wayfair on June 21, 2018, South Carolina, like many other states, updated its sales tax regulations to require out-of-state sellers, including online retailers, to collect and remit sales tax. This applies to remote sellers who may not have a physical presence in South Carolina but meet certain economic thresholds, such as a specific amount of sales revenue or a number of transactions in the state. The South Carolina Department of Revenue has provided guidance on these requirements, detailing the thresholds and procedures for remote sellers to comply with the state's sales tax laws. Businesses that exceed these thresholds are expected to register with the state, collect the appropriate sales tax from South Carolina customers, and remit those taxes to the state.

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Taxes

Wayfair and remote sellers

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South-Carolina State Code

Taxes

Wayfair and remote sellers

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