South Carolina Resale Certificate
Rules, Form & Expiration
Accepted form: Form ST-8A (Resale Certificate). Agency: South Carolina Department of Revenue.
What a South Carolina resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.
South Carolina resale certificate rules
- Certificate form
- Form ST-8A
- Form ST-8A, the Resale Certificate, is published by the South Carolina Department of Revenue. Our generator fills in the South Carolina form for you.
- Issued by
- The buyer
- The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
- Registration number
- South Carolina Retail License Number / File Number
- Format: 9 digits (the license says 'Retail License' in bold at the top). A wholesale exemption certificate number (SC Code 12-36-120(1)) may be used instead. SSNs, FEINs and use tax registration numbers are not acceptable. It appears on the buyer's South Carolina Retail License.
- MTC uniform certificate
- Accepted
- The Multistate Tax Commission uniform certificate can be used for purchases here.
- Streamlined (SST) certificate
- Not accepted
- Sellers in South Carolina should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
- Out-of-state buyers
- Home-state permit accepted
- A reseller registered in another state can generally use that registration number.
- Blanket certificates
- Allowed
- One certificate can cover an ongoing series of purchases from the same vendor.
- Expiration
- Valid until revoked
- No expiration. The certificate remains in effect unless revoked or canceled in writing. One certificate per customer is enough.
South Carolina rules in plain English
In South Carolina, buyers usually give suppliers Form ST-8A, Resale Certificate, from the South Carolina Department of Revenue (SCDOR). The form is not mandatory. Any certificate with the same information is accepted, including the Multistate Tax Commission uniform certificate or another state's resale certificate. Enter your 9-digit South Carolina retail license number. If you are not registered in South Carolina, enter the state and number of the retail license you hold there. A use tax registration number, SSN or FEIN does not qualify. Describe your type of business and the kinds of items you sell, lease or rent. An owner, partner or officer signs and dates the form. One certificate per supplier is enough. It stays in effect until you revoke it in writing. Your supplier keeps a copy for audit. Once your supplier accepts a complete certificate, liability for the tax shifts to you. If you later use the goods in your business, report them as a withdrawal from stock and pay the tax. If you knowingly use a resale certificate for items that are not exempt, you owe the tax plus a penalty of 5% per month, up to 50%, under South Carolina Code section 12-54-43(M).
Sources: South Carolina resale certificate guidance · Form ST-8A · Verify a buyer's number
More South Carolina facts
- Goods bought for resale and later withdrawn from stock for the business's own use must be reported as a withdrawal and taxed on fair market value, but not less than the original purchase price (Regulation 117-309.17). Source
- The MTC certificate may also be used to buy taxable services for resale, such as communications, accommodations, laundry services and electricity. Source
- A South Carolina certificate of registration (use tax registration) is not a retail license and cannot be used on a resale certificate. Source
- For drop shipments where a manufacturer ships to a retailer's South Carolina customer, see SC Revenue Ruling #98-8. Source
- A seller cannot simply write the buyer's retail license number on the invoice. It must have a properly completed resale certificate on file to shift the liability. Source
What a South Carolina resale certificate must include
- The buyer's legal name, business address, and South Carolina Retail License Number / File Number, or a home-state registration number where allowed.
- The seller's name and address.
- A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
- A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.
Using your South Carolina certificate
- Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
- Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
- Issue one blanket certificate per vendor and keep a copy for your records.
- Expiration: Valid until revoked. Reissue the certificate whenever your permit number, name, or address changes.
Unlimited signed South Carolina resale certificates
Enter your business once, add each vendor, and download a signed South Carolina certificate on the state form. One flat yearly price covers every state where you buy inventory.
South Carolina resale certificate FAQ
What form do I use for a South Carolina resale certificate?
Does South Carolina accept the MTC uniform resale certificate?
Can an out-of-state business use a resale certificate in South Carolina?
Can I give a vendor one blanket resale certificate in South Carolina?
How long is a South Carolina resale certificate valid?
What happens if I misuse a South Carolina resale certificate?
When can a South Carolina seller rely on a resale certificate?
How do I verify a South Carolina resale certificate?
This page summarizes South Carolina resale certificate rules for general information and is not tax advice. Confirm current requirements with the South Carolina Department of Revenue or your tax adviser. State rules last checked October 1, 2026.