South Carolina Sales Tax Registration

In South Carolina it is called the Retail License. The South Carolina Department of Revenue issues it.

Who has to register in South Carolina, how to apply, what it costs, how long it takes, and what you file once you have it.

South Carolina sales tax registration at a glance

What it is called: Retail License; Number issued: South Carolina Retail License Number (File Number) (9 digits).
Who issues it: South Carolina Department of Revenue; Apply online through MyDORWAY Business Tax Application. Registration is online only.
State fee: $50; $50 non-refundable license tax for each retail location (and for a transient or temporary business); $20 for artists and craftsmen selling their own work at arts and crafts shows. The application is not processed without payment.
Processing time: Up to 5 business days; Apply online with the MyDORWAY Business Tax Application. SCDOR says to allow up to 5 business days for processing and notifies you by email once the application is approved.
Remote seller threshold: $100,000 in sales; Measurement period: previous or current calendar year. In effect since November 1, 2018.
Filing frequency: Monthly; Returns (Form ST-3 with local Schedule ST-389) are filed monthly. Quarterly filing may be authorized when tax does not exceed $100 a month; quarterly or annual filing requires a request to SCDOR. Liability of $15,000 or more per period must be filed and paid electronically.
State rate: 6%; Counties may add local option sales taxes, typically 1% each, with voter approval; rates by municipality are in SCDOR's ST-575.

How to register in South Carolina

Where to apply: Apply online with the South Carolina Department of Revenue. There is no paper application. MyDORWAY Business Tax Application
What you need: Corporations, LLCs, LLPs and LPs must register with the South Carolina Secretary of State and have an FEIN; partnerships and fiduciaries need an FEIN.
What the application covers: Sales and use tax (Retail License), withholding tax, accommodations tax and other SCDOR business tax accounts on the same application.
How long it takes: Apply online with the MyDORWAY Business Tax Application. SCDOR says to allow up to 5 business days for processing and notifies you by email once the application is approved.
What it costs: $50 non-refundable license tax for each retail location (and for a transient or temporary business); $20 for artists and craftsmen selling their own work at arts and crafts shows. The application is not processed without payment.
Renewal: Retail licenses do not expire, but must be updated if the business location changes. A remote seller that closes its license pays another $50 to get a new one.

After you register

How often you file: Monthly; quarterly or annual with SCDOR approval. Returns (Form ST-3 with local Schedule ST-389) are filed monthly. Quarterly filing may be authorized when tax does not exceed $100 a month; quarterly or annual filing requires a request to SCDOR. Liability of $15,000 or more per period must be filed and paid electronically.
Due date: 20th of the month after the period (annual returns due January 20).
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 6%. Counties may add local option sales taxes, typically 1% each, with voter approval; rates by municipality are in SCDOR's ST-575. Sourcing: destination-based. Local tax follows the point of delivery.
Late returns: Failure to file: 5% of the tax for each month or part of a month late, up to 25%. Failure to pay: 0.5% a month, up to 25%.

South Carolina rules in plain English

In South Carolina you need a Retail License to make retail sales. The South Carolina Department of Revenue (SCDOR) issues it. You apply online with the Business Tax Application in MyDORWAY. The fee is $50 for each retail location, paid when you apply, and it is not refundable. SCDOR says to allow up to five business days and emails you when the application is approved. The license does not expire. If you are an LLC or corporation, register with the Secretary of State and get an FEIN first. Remote sellers need a license once their South Carolina sales pass $100,000 in the current or prior calendar year. There is no transaction count. After you register, you file Form ST-3 monthly, with Schedule ST-389 for local taxes, due on the 20th of the following month. Small accounts can ask SCDOR to file quarterly or yearly. File a return every period, even with zero sales. Late filing costs 5% a month, up to 25%. The one mistake to avoid: assuming one license covers every store. Each retail location needs its own license, and selling without one is a misdemeanor.

Sources: South Carolina Department of Revenue · MyDORWAY Business Tax Application

More South Carolina facts

A Retail License is not the same as a county or city business license, which some local governments require separately. Source
Shoppers aged 85 and older get a 1% reduction in the state sales tax on personal purchases, and retailers must post a sign telling them so. Source
South Carolina's remote seller test is $100,000 of gross revenue in the previous or current calendar year, with no transaction count. Source
Each retail location needs its own Retail License; MyDORWAY lets multi-location sellers file one consolidated return. Source
South Carolina's annual sales tax holiday on clothing, computers and school supplies falls on the first Friday, Saturday and Sunday in August. Source

We register you in South Carolina

Answer a few questions about your business. We prepare your South Carolina Retail License application, file it with the SCDOR, and send you the number. $199 per state. Any state fee is separate.

Start my South Carolina registration

South Carolina sales tax registration FAQ

Do I need to register for South Carolina sales tax?

Every person engaged in retail sales in South Carolina, including online-only sellers shipping to South Carolina addresses and businesses with an office, warehouse or agent in the state, needs a Retail License for each retail location before making sales. Sellers with no physical presence must register after $100,000 in sales in South Carolina (measurement period: previous or current calendar year).

How long does it take to get a South Carolina Retail License?

Apply online with the MyDORWAY Business Tax Application. SCDOR says to allow up to 5 business days for processing and notifies you by email once the application is approved. Source: SCDOR, Apply for a Business Tax Account.

What does a South Carolina Retail License cost?

$50 non-refundable license tax for each retail location (and for a transient or temporary business); $20 for artists and craftsmen selling their own work at arts and crafts shows. The application is not processed without payment. Source: S.C. Code 12-36-510(A); SCDOR, Licensing (Retail License). Our fee to prepare and file the application is $199.

When do I file South Carolina sales tax returns?

Filing frequency: monthly; quarterly or annual with SCDOR approval. Returns (Form ST-3 with local Schedule ST-389) are filed monthly. Quarterly filing may be authorized when tax does not exceed $100 a month; quarterly or annual filing requires a request to SCDOR. Liability of $15,000 or more per period must be filed and paid electronically. Due date: 20th of the month after the period (annual returns due January 20). File a return every period, even with no sales. Source: S.C. Code 12-36-2570 and 12-36-2580; SCDOR, Sales & Use Tax page (Due dates); SCDOR, Remote Sellers FAQ.

Do I need to register in South Carolina as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in South Carolina (measurement period: previous or current calendar year). Since April 26, 2019, a marketplace facilitator is a retailer under South Carolina law and must remit sales and use tax on all sales made through its marketplace (SCDOR Information Letter #19-14). Source: SCDOR, Remote Sellers page (economic nexus met on or after October 1, 2018; no collection required on sales before November 1, 2018).

What happens if I sell in South Carolina without a South Carolina Retail License?

Doing business without a retail license, or after it is suspended, is a misdemeanor punishable by a fine of up to $200, up to 30 days in jail, or both. Failing to obtain the license or pay the license tax also carries a penalty of up to $500. Source: S.C. Code 12-36-560 and 12-36-570.

Nearby states

This page summarizes South Carolina sales tax registration 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 2, 2026.