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
Columbia, SC 29214-0140
In Person: Visit one of the following locations:
Charleston Service Center:
1 Southpark Circle
Charleston, S.C. 29407
Columbia Main Office:
300A Outlet Pointe Boulevard
Columbia, S.C. 29210
P.O. Box 125
Columbia, S.C. 29214
Florence Service Center:
1452 West Evans Street
P.O. Box 5418
Florence, S.C. 29502
Greenville Service Center:
545 North Pleasantburg Drive, Suite 300
Greenville, SC 29607
Myrtle Beach Service Center:
1330 Howard Parkway
P.O. Box 30427
Myrtle Beach, S.C. 29588
Rock Hill Service Center:
454 South Anderson Road
Business and Technology Center
P.O. Box 12099
Rock Hill, S.C. 29731
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.