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South Dakota v. Wayfair Update: South Carolina

Following the U.S. Supreme court ruling on South Dakota v. Wayfair, South Carolina lawmakers won’t have to pass new legislation post-Wayfair for the state to begin enforcing online sales tax collections.

According to South Carolina’s Department of Revenue, they haven’t enforced the statute because of the constitutional nexus restrictions under Quill Corp. v. North Dakota. Guidance from South Carolina regarding remote sellers will be finalized in the “upcoming weeks.”

The South Carolina Department of Revenue plan to implement the same tax thresholds as in South Dakota and exempt sellers with:

  • less than $100,000 in sales; or
  • fewer than 200 transactions into the state per year from collecting and remitting sales taxes.

For more information and updates visit South Carolina’s Department of Revenue’s website.

New Sales Tax Landscape for Online Sellers

The recent U.S. Supreme Court ruling in South Dakota v. Wayfair overturning the long-held Quill decision will dramatically change the landscape for online sellers when it comes to sales tax.

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