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BUSINESS TAX APPLICATION ×

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South Carolina Department of Revenue
Registration
PO Box 125
Columbia, SC 29214-0850

Phone: 803-896-1350
Email: 
RegistrationforTaxes@dor.sc.gov
​

Licensing (Retail License)​

A Retail License is not the same as a business license
The SCDOR does not issue business licenses. A business license​ is issued by the county where you conduct business, if that county requires you to have a business license. Please contact your local county office​ for questions about business licenses.​

This page provides licensing information for selling goods or services taxed under:
  • Sales & Use Taxes​ (For collection of retail Sales & Use Tax, ​ Accommodations Tax, Maximum Tax, and tax on products sold by artists and craftsmen.)
  • Miscellaneous Tax (For collection of Admissions Tax and taxes colleted for Cigarette Tax Stamps & Other Tobacco Products)
  • Coin Operated Device  

Licens​​​es lis​ted by tax type

The Business Tax Application allows you to apply for the following licenses:​

SALES & USE TAXES
A non-refundable fee is required when applying for the licenses listed below. These licenses do not expire but your license should be updated if your business location changes.
​Retail License
($50 non-refundable fee)
​Every person who engages in business in South Carolina as a retailer must obtain a Retail License before making any retails sales that is taxed as a Sales & Use Tax​. This includes internet sales and infrequent sales made in South Carolina. If you have more than one business location, you must have a separate Retail License for each location.

A Retail License may also be required for remote sellers, who are out-of-state retailers who have no physical presence in South Carolina if they meet certain requirements.

 Scroll to the bottom of this page to read frequently asked questions and their answers for Retail Licenses. You can also read more about Retail Licenses in SC Code, Section 12-36-510​​.
​Accommodations Tax License
($50 non-refundable fee)
​If you rent out rooms or spaces at hotels, campgrounds, boarding houses, mobile home parks, etc., you are required to obtain an Accommodations Tax License. The rental of transient accommodations is subject to a 2% Accommodations Tax in addition to the 5% Sales Tax, and any applicable lo​cal tax.

You are not required to obtain an Accommodations Tax License if you rent out rooms for more than 90 consecutive days. Sales become tax-exempt on day 91.
​Maximum (Max) Tax License
($50 non-refundable fee)
​Maximum Sales and Use Tax is reported and paid to the SCDOR. Max Tax items includes:
  • Aircraft, including unassembled aircraft which is to be assembled by the purchaser, but not items to be added to the unassembled aircraft;
  • Motor vehicle
  • Motorcycle
  • Boat
  • Trailer or semitrailer pulled by a truck tractor, horse trailers,
  • Recreational vehicle, including tent campers, travel trailer, park model, park trailer, motor home, and fifth wheel; or
  • Self-propelled light construction equipment with compatible attachments limited to a maximum of one hundred sixty net engine horsepower.
Items subject to an Infrastructure Maintenance Fee are exempt from the Maximum Sales and Use Tax. The Infrastructure Maintenance Fee is reported and paid to the South Carolina Department of Motor Vehicles.
​Artist & Craftsman License
($20 non-refundable fee)
 ​Artists and craftsmen sell products that they have created or assembled at arts and crafts shows and festivals. They must charge and collect the 6% statewide Sales & Use Tax​ along with any applicable local taxes.

If they sell their products anywhere other than shows and festivals, including online, they ​must have a Retail License ($50) as listed at the top of this chart.

Our flow chart​ can help you decide which license you will need.
MISCELLANEOUS TAXES
 Please note which licenses require a non-refundable fee.
​ ​Admissions Tax License
(No fee)
 Admissions Tax must be collected by all places of amusement when an admission fee has been charged. The tax is 5% of the paid admissions. If you operate a place of amusement, you must obtain an Admissions Tax License. There is no charge for the Admissions Tax license. You may also be required to obtain a Retail License. Every person subject to the tax is required to complete and file an Admissions Tax Return.
​Cigarette Tax Stamps & Other Tobacco Products License
(No fee)
​Cigarettes
The tax on cigarettes is paid with Cigarette Tax Stamps. The SC licensed distributor who first receives untaxed cigarettes for sale or distribution in South Carolina is liable for the $0.0285 tax rate on each cigarette. 

This tax applies to tobacco products, other than cigarettes, sold in South Carolina. All persons selling, purchasing, distributing or importing OTP in South Carolina are required to pay the tax. The tax is only paid once. If product is purchased from a licensed distributor, then the retailer would owe no Excise Tax. The rate on OTP is 5% of the manufacturer's price.
COIN OPERATED DEVICE
 You must purchase an owner operator license in addition to license decals for each machine.​
​Coin Operated Device License
(See chart for non-refundable fees)
Every person who maintains or permits the use of a machine or device, operated by coin or thing of value, for the purpose of amusement must have a Coin Operated Device License​ and renew it every two years.
​
​Owner Operator License
 ​Class A: Type 1 Machines
 ​Class B: Type 1 & 2 Machines
 ​Class C: All Types
​Biennial
​$50.00
​$200.00
​$2000.00
​Eight Month
​$17.00
​$67.00
​$667.00
​Six Month
​$12.50
​$50.00
​$500.00
​License Decals
 ​​Type 1
 ​​Type 2
 ​​Type 3
​Biennial
​$50.00
​$250.00
​$4000.00
​Eight Month
​$17.00
​$83.00
​$1333.00
​Six Month
​$12.50
​$62.50
​$1000.00

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​​​​​Don't see the license you are looking for listed above?
Including Sales and Use Tax, SCDOR administers 72 taxes and fees. Our Tax Index​​ will point you to a tax-specific page with answers for licensing and filing requirements.​
​
Apply for a license with the ​​Business Tax ​Application.
Take me to MyDORWAY button​
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​   Click PAY ​before you go!
Avoid the extra steps and have your credit card information ready for purchasing your Retail License.

We will not process your Business Tax Application without your payment. (NOTE: Some Business Tax Accounts do not require a fee.)
If you do not pay your license fee immediately after submitting your Business Tax Application, you will need to contact the SCDOR:

E-mail: 
RegistrationforTaxes@dor.sc.gov

Include this in your e-mail:
  • The name of your business
  • Your business's address
  • Your ID number (EIN or SSN)
Please allow 1-2 business days to receive a response.
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​​​​ ​​H​osting an event?
Attending as a vendor at a f​est​ival?​
​​​​​​​​Our latest article ​highlights licensing and tax requirements found in the SCDOR's Events & Festivals Guide. Our guide is designed to help hosts, promoters, and vendors prepare for their upcoming events.
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Retail License: Frequently asked questions 

​​ ​Looking for information on Exemptions?
See our Sales & Use Tax Exemptions page​
​​​Need more information on Retail Licenses?​
Read SC Code, Section 12-36-510​
​​Want to learn more about using MyDORWAY?
Visit our MyDORWAY Help page







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