South Carolina Amazon Sales Tax
South Carolina enforces marketplace facilitator law since 2019. Amazon collects all South Carolina sales tax. The state hosts major Amazon fulfillment centers.
Overview
South Carolina's marketplace facilitator law was enacted in April 2019 (the state's economic-nexus ruling had taken effect November 1, 2018). The state base sales tax rate is 6%, and counties may add local option and special-purpose taxes of up to roughly 3%, bringing the combined rate as high as about 9% in places like Myrtle Beach. Amazon collects and remits South Carolina sales tax on every order shipped to a South Carolina address.
South Carolina is a notable Amazon fulfillment state, with large fulfillment centers in the West Columbia, Spartanburg, and North Charleston areas, plus newer capacity in the Pee Dee region. Sellers storing inventory in these centers historically created physical nexus, but the marketplace facilitator law moves collection on marketplace sales onto Amazon.
For an Amazon-only (FBA) seller, South Carolina sales tax is collected and remitted automatically by Amazon, with no separate registration required for marketplace-facilitated sales. Sellers with other channels or in-state nexus should consult a tax professional. This is educational information, not legal advice.
What FBA sellers still need to know
No registration for ongoing Amazon-only sales — Amazon collects and remits. Direct or non-Amazon sellers exceeding $100,000 in gross sales into South Carolina in the current or prior calendar year must register and remit; South Carolina has no transaction-count threshold.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
See all 50 states