Apply for a Retail Certificate from Department of Revenue
Created by: Troy S.
Modified on: Fri, 19 Feb, 2021 at 3:53 PM
Apply for the retail license online using MyDORWAY
or by paper with the SCDOR-111,
Business Tax Registration Form. The fee for each permanent retail license is $50. If an outstanding debt exists for state taxes, the retail license will not be issued until the taxes are paid.
- Purchaser's Certificate of Registration - This is required for someone who does not make retail sales but who purchases tangible personal property from outside this state to store, use or consume in South Carolina. Those licensed as retailers do not need a purchaser's certificate of registration. Apply for the certificate online using MyDORWAY or by paper with the SCDOR-111.
- Temporary license - A temporary retail license is available to transient retailers making sales in this state for no more than 30 consecutive days. The fee for the temporary license is $50.
- Artists and crafters - Artists and crafters selling at arts and crafts shows and festivals products they have created or assembled may obtain a permanent retail license for $20. Apply for this special license online using MyDORWAY or by paper with the SCDOR-111, Retail License Application for Artists and Craftsmen.
- Transient sales - If you have no permanent retail location, you can obtain a transient retail license which will allow you to make sales throughout the state, in one location at a time. Note: Temporary transient included under retail license.
- Nonresident retailers - Nonresident retailers with a physical presence in South Carolina must obtain a retail license to do business in this state. A nonresident retailer is one who does not have a business location in this state, but solicits business from South Carolina residents by means of sales representatives, manufacturers' agents, catalogs, advertising or other means.
- Remote sellers - A remote seller is an out-of-state retailer that has no physical presence in South Carolina. Remote sellers may be required to obtain a retail license if they meet certain requirements.
- Flea market and yard sales - Persons who make sales at a flea market or at a yard sale no more than once a calendar quarter, are not required to obtain a retail license.
- Charitable organizations - Certain non-profit, charitable organizations are exempt from the sales and use tax on sales made for charitable purposes and are not required to obtain a retail license. Application for the exemption must be made on Form ST-387 (available online via MyDORWAY). Purchases made by the organization for its own use are taxable.
- Special events sales - Certain retailers entering the state on a one time basis in order to make sales at special events, which include promotional shows, fair or carnivals for which an admission fee is required for entering the event, are not required to obtain a retail license. The SCDOR will consider the retailer's activity in this State, if any, during the previous twelve months and the retailer's intended activity in this State during the twelve months following the proposed special event. Any activity, or intended activity, in the state during this 24 month period will require the retailer to obtain a license pursuant to subsection (A) of Code Section 12-36-510 (artist and craftsmen, temporary location or transient retailer). Qualifying retailers in lieu of the license requirement are required to file a special event tax return for sales made at the event. The return must be filed within five days after completion of the event. Enforcement will be applied statewide.
- Note: ABL does require a retail license number. For more information please see the ABL section.
Did you find it helpful?
Sorry we couldn't be helpful. Help us improve this article with your feedback.