According to the South Carolina Department of Revenue (SCDOR), businesses must obtain a retail license before making any sales of goods that are taxed.  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 is also required for remote sellers with economic nexus. Economic nexus means you are:

    • An out-of-state retailer with no physical presence

    • A seller whose gross revenue exceeds $100,000, in the previous or current calendar year, from sales of:

      • Tangible personal property

      • Products transferred electronically

      • Services delivered into South Carolina

How to Apply for a Retail License

Businesses requiring a South Carolina retail license can apply online through MyDORWAY, the SCDOR’s free tax portal, by completing a Business Tax Application.

 

Out-of-State Business

Out-of-State business requirements.

Learn more about out-of-state business requirements. 
Taxes and Credits

Ready to apply? Complete your Retail License application.

Ready to apply? Get started with your Business Tax Application by visiting MyDORWAY. 

 

 

South Carolina Retail License FAQs

You can apply for a retail license on MyDORWAY, SCDOR's taxpayer portal. 

The license fee is $50.00.

Yes. A return is due even if you make no sales or purchases in a particular month.

No. If all of your sales are through a marketplace facilitator, then you are not the retailer and would not be required to obtain a retail license or collect Sales Tax on those sales.

The SCDOR can require an out-of-state retailer to purchase a retail license and collect the South Carolina Use Tax if the retailer:

  • Has retail locations in South Carolina
  • Maintains an office, warehouse, or other place of business in South Carolina
  • Has a salesperson in South Carolina soliciting orders on a regular basis
  • Has an agent located in South Carolina
  • Delivers his/her goods on his/her own trucks and advertises on a regular basis in South Carolina via South Carolina media
  • Delivers their goods on their own trucks and advertises on a regular basis in South Carolina via media located outside of South Carolina that has extensive coverage in South Carolina

NOTE: The out-of-state retailers' requirements are based on the legal concept of nexus, the minimal connection necessary between an out-of-state retailer and the state, which allows the state to require the retailer to collect the use tax. What actually constitutes Nexus is determined by the courts and may change from time to time. You are advised to be aware of changes. 

Businesses that may not require a retail license

  • Persons selling at flea markets or conducting a yard sale no more than once per quarter
  • Certain organizations conducting sales at festivals
  • Persons furnishing accommodations to transients for one week or less in any calendar quarter
  • Certain nonprofit organizations