Sales Tax 101 Sales Tax Permits SC

How to Register for a Sales Tax Permit in South Carolina

by Jennifer Dunn

Register South Carolina Sales Tax License

For more information about collecting and remitting sales tax in South Carolina, check out South Carolina Sales Tax Resources.

1. Who needs a sales tax permit in South Carolina?
From their FAQ:

A retail license is required of every person in the business of selling tangible personal property at retail in South Carolina. A license must be obtained for each location of a business selling tangible personal property at retail. (Since the sales tax law applies to certain services, a retail license is required for each location selling at retail any service specifically subject to the sales tax.)

Retailers do not need to obtain a separate use tax registration since the sales tax return provides them the opportunity to remit the use tax on any property or service purchased for their own use (not for resale).

2. How do you register for a sales tax permit in South Carolina?
A retail license can be obtained online, through the mail, or in person.

Online: Visit the South Carolina’s My DORWAY Service.

Mail: Complete Form SCTC-111 by filling it out online here and mail it to:

SC Department of Revenue
Registration Unit
Columbia, SC 29214-0140

In Person: Visit one of the following locations:

Charleston Service Center:
1 Southpark Circle
Suite 100
Charleston, S.C. 29407
Phone: 843-852-3600
Fax: 843-556-1780

Columbia Main Office:
300A Outlet Pointe Boulevard
Columbia, S.C. 29210
P.O. Box 125
Columbia, S.C. 29214
Phone: 803-898-5000
Fax: 803-898-5822

Florence Service Center:
1452 West Evans Street
P.O. Box 5418
Florence, S.C. 29502
Phone: 843-661-4850
Fax: 843-662-4876

Greenville Service Center:
545 North Pleasantburg Drive, Suite 300
Greenville, SC 29607
Phone: 864-241-1200
Fax: 864-232-5008

Myrtle Beach Service Center:
1330 Howard Parkway
P.O. Box 30427
Myrtle Beach, S.C. 29588
Phone: 843-839-2960
Fax: 843-839-2964

Rock Hill Service Center:
454 South Anderson Road
Business and Technology Center
Suite 202
P.O. Box 12099
Rock Hill, S.C. 29731
Phone: 803-324-7641
Fax: 803-324-8289

3. What information do you need to register for a sales tax permit in South Carolina?
–          Owner, partnership, corporate charter name
–          Physical location
–          Mailing address
–          Type of business
–          Type of ownership
–          Names of business owner, partners, officers, and members

4. How much does it cost to apply for a sales tax permit in South Carolina?
It costs $50.00 to register for a sales tax a permit in South Carolina. Other business registration fees may apply. Contact each state’s individual department of revenue for more about registering your business.

5. How long does it take to receive your South Carolina sales tax permit?
In-person and online registration is instant, although you’ll receive your physical license/permit in a matter of days if you register online. However, you’ll have your sales tax registration number right away. If you register through the mail, the process could take a 1-2 weeks.

6. Do you have to renew your South Carolina sales tax permit?
As long as the business has the same retailer running it and the location doesn’t change, there is no need to renew. However, if ownership changes you must refile for the sales tax permit. If you change locations, you don’t have to refile, but you must turn in your permit to the Department and provide the information as to the new location so a new license can be issued.

Also, if you open a separate business in a new location you must register for a different sales tax permit.

Would you prefer a tax professional handle your sales tax registration?

Fill out our State Registrations form and we’ll put you in touch with a vetted sales tax pro.

  • Petunia13

    I was trying to apply but it asks for a Designated office in South Carolina , and it won’t let me continue with the application. also the link to the form is not working.

  • Thanks, Petunia for the update! South Carolina recently revamped their website, so we’ve updated the link.

  • Pingback: Registering Your Business in Every FBA State()

  • lovmydoxies

    Is this only for businesses who have a “physical” location? What about a “home-based” business? I want to make sure we’re doing everything right. We do have a business license. Thank you so much for your help!!!

    • Hi there,

      The “significant presence” occurs even if you just work from your kitchen table. We can’t really say “physical presence” anymore, because sometimes nexus is created even if you don’t have what we’d think of as a “physical presence” – such as having an affiliate who sends traffic or customers your away. In almost all cases, a business – no matter how small – will have sales tax nexus in your home state. I hope this helps!

  • Deirdre Daniel

    Can you share where we can go on the Department of Revenue site concerning filing for a new license based on ownership change? Thank you!

  • Hi Deidre, Normally it’s the same place – https://www.scbos.sc.gov/ – and you just tell them the business is changing ownership. They’ll ask for info on the previous owners. You should also check to make sure they don’t have any outstanding sales tax liability.

  • Pingback: Sales Tax and South Carolina: What Online Sellers Should Know()

  • Larry Pritchett

    Jennifer,
    I’m going to be opening an on-line business reselling and drop shipping products around the country. What do I need to have for South Carolina, in terms of a form, that gives me a Sales Tax Permit and subsequent form that I can send to wholesalers who require it?

    • Hi Larry,

      You’re out of my league on this one but I’m going to recommend you contact our CPA partners at Windward Tax. They are extremely helpful getting you set up. Here’s how to find them: http://www.taxjar.com/offers/windward/

  • John Trussell

    Where can you register online in SC for resale license? Cant find anywhere

  • John Trussell

    Where can you register online in SC for resale license? Cant find anywhere

  • Devin Head

    If I am from out of state and trying to selling in SC at a tradeshow is the sales tax permit what I should be applying for?

  • Tamra

    Is this sales tax if you have inventory? I’m just wondering bc I work for a Roofing Company and we don’t carry inventory.
    Thanks

    • Hi Tamra,

      If you have nexus in a state (i.e. do business there, which you’ll always have with your home state) and you sell tangible personal property at retail then you should register for a permit and collect sales tax. If you’re selling wholesale to people with reseller’s certificates, you may be exempt. I recommend contacting your DOR to be sure. You can find the best number here: http://taxjar.wpengine.com/state-sales-tax-phone-numbers/

  • Richard Roderick

    I make hand made pens and other wood and metal craft items. I want to sell at craft shows in the Charleston and surrounding areas as well as at the Ladson fair grounds for gun and knife shows and at the flea market. Do i need a different license for all the different craft shows that i might do? Thank you,

  • Richard Roderick

    I make hand made pens and other wood and metal craft items. I want to sell at craft shows in the Charleston and surrounding areas as well as at the Ladson fair grounds for gun and knife shows and at the flea market. Do i need a different license for all the different craft shows that i might do? Thank you,

  • Ana

    I rent my Unit as a vacation home about 6 to 8 weeks a year how do I pay taxes and do I have to be license.

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