​Every person who engages in business in South Carolina as a retailer must obtain a Retail License before making any retail sales that are taxed under 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.

Out-of-state taxpayers who make sales in South Carolina are considered Remote Sellers. Remote Sellers must have a Retail License if they have economic nexus with South Carolina.

Read Retail License FAQs. You can also read more about Retail Licenses in SC Code, Section 12-36-510​​.

​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 local​ 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 Sales and Use Tax is reported and paid to the SCDOR. Max Tax items include:

• Aircraft, including unassembled aircraft which is to be assembled by the purchaser, but not items to be added to the unassembled aircraft
• Motor vehicles
• Motorcycles
• Boats
• Trailers or semitrailers pulled by a truck tractor, horse trailers
• Recreational vehicles, including tent campers, travel trailers, park models, park trailers, motor homes, and fifth wheels
• 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.

​​Artists, crafters​​, and hobbyists​ who participate as vendors only at craft shows and festivals​ ​more than four times in a fiscal year, where they are selling products that they have created or assembled, must have an Artist & Craftsman ​License ($20) to charge and collect the 6% statewide Sales & ​Use Tax​ along with any applicable local taxes.

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

Artists, crafters​, and hobbyists who make sales at fairs, festivals, and carnivals no more than four times in a fiscal year may not need to collect state Sales Tax or obtain a Retail License​.​​

Still not sure if you need a license. Our flow chart can help!

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.

​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.

Oth​er Tobacco Products (OTP)

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.