United States State Sales Tax Economic Nexus for Remote Sellers
South Carolina – United States State Sales Tax Economic Nexus for Remote Sellers

United States State Sales Tax Economic Nexus for Remote Sellers SC-M: South Carolina: marketplace facilitator rule

A marketplace facilitator is a retailer that must comply with all retailer duties; its $100,000 test includes sales it facilitates for others, and it collects on those sales (Revenue Ruling 19-6).

Maintained by Gerard Blokdyk

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