按地区划分的税率 南卡罗来纳州

选择地区

此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

南卡罗来纳州的SaaS销售税：企业综合指南

在南卡罗来纳州，SaaS（软件即服务）是应税的。这意味着如果您向南卡罗来纳州的客户销售SaaS，您需要收取并缴纳销售税。

州销售税率为6%，但也有地方销售税，因此总税率可能会因买家所在地而异。重要的是要确定您在南卡罗来纳州是否具有销售税联系，这意味着您在该州具有重要的存在，从而触发了收取销售税的义务。

如果您在南卡罗来纳州销售 SaaS，请务必在该州税务局注册并熟悉其销售税规则。

马赛克图像

南卡罗来纳州

作为持续提高该州经济竞争力的努力的一部分，南卡罗来纳州的最高所得税税率目前为 6.4%。

官方政府链接： 南卡罗来纳州税务局

6.00%

电子产品和服务增值税/销售税率

B2B销售的反向收费机制

不适用于美国

需要验证税务识别号

是

何时需要注册

如果您的销售额超过 100,000 美元。

可在线注册

是

需要当地代表

是

注册流程

向南卡罗来纳州税务部登记，以获得销售税的零售许可证。
如果收入来源于南卡罗来纳州，请填写 SC1120 表格（南卡罗来纳州公司所得税申报表）。
如有必要，指定一名南卡罗来纳州注册代理人

应纳税的数字和电子服务清单

SaaS、视频游戏、数字产品

罚款

每月未缴税款的 5%，最高 25%（延迟申报）；逾期 30 天后未缴税款的 10%（延迟付款）

注册门槛

$100,000.00

申报间隔

每月、每季度或每年

申报截止日期

每月20日

电子发票要求

没有全州范围内的电子发票强制要求

记录保存

所得税申报表和证明文件：至少3年，建议7年

How-To Guides: South Carolina SaaS VAT

步骤：1 门槛

Businesses and remote sellers need to collect sales and use tax in South Carolina if they have either a physical or economic nexus in the state.

 

A business has a physical nexus when it has a tangible presence or activity in a state. However, economic nexus is based on whether or not a business has met the economic threshold requirements for total revenue or sales in the state.

 

Economic nexus if gross revenue > $100,000 from sales into South Carolina in the current or prior calendar year; registration for Retail License mandatory once threshold met.

步骤：2 商业注册

Register for a Sales & Use Tax Retail License via the MyDORWAY portal on the South Carolina Department of Revenue website; one-time fee ~$50 per location; this acts as your sales tax permit.

步骤：3 纳税人识别号/增值税号

You will need a Federal Employer Identification Number (FEIN). The SCDOR issues a Retail License number once registered and provides your tax account identification.

步骤：1 Standard Rate

Statewide base sales & use tax rate of 6% on taxable transactions (digital services/SaaS) delivered into South Carolina; additional local option taxes may apply (up to ~3%, depending on the county).

 

步骤：2 Rate Formula

要计算您的税额，请考虑以下公式：

 

Tax Amount=Net Price×Sales Tax Rate

(E.g., SaaS subscription price × 6% + any local rates)

步骤：3 反向收费 (B2B)

There is no reverse charge mechanism for sales/use tax in U.S. states like South Carolina; the seller must collect sales tax once nexus is established.

步骤：1 B2C销售

All taxable sales of SaaS (access/use of hosted software) delivered to South Carolina consumers (including individuals) are treated the same for sales tax and subject to the applicable combined rate.

步骤：2 B2B销售

Sales to business customers are also taxable once nexus exists; no separate reverse charge rule applies.

步骤：3 发票要求

Invoices should include:

  • seller name and Retail License number
  • date
  • invoice/transaction number
  • buyer location (to determine applicable tax)
  • description of SaaS service
  • price before tax
  • tax amount
  • total amount
  • any applicable local tax jurisdictions to support calculation.

步骤：1 申报周期

Taxes are usually monthly, quarterly, or annually depending on volume and SCDOR approval (monthly common for remote sellers).

步骤：2 申报截止日期

Sales & use tax returns generally due by the 20th of the month following the reporting period.

步骤：3 提交

File and pay via the MyDORWAY online portal (electronic filing required if tax liability ≥ $15,000 per period).

步骤：4 记录保存

Keep copies of returns, invoices, exemption certificates and related tax records for several years (minimum recommended ~3–4+ years per general business tax practice).

PayPro Global 解决方案：简化注册与财政代表

Navigating South Carolina’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

不堪SaaS销售税合规的重负？

我们的SaaS税务专家团队随时为您提供帮助。立即联系我们，享受免费咨询。

咨询专业顾问
马赛克图像
zh_CN简体中文
en_USEnglish es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська ja日本語 ko_KR한국어 zh_CN简体中文