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South Carolina business license

In South Carolina the Secretary of State does not issue business licenses. The county or city does, and the Department of Revenue issues retail licenses.

South Carolina facts from official pages

Filing office
South Carolina Secretary of Statesos.sc.gov, checked
Forming the LLC
Secretary of State does not issue retail or business licensessos.sc.gov, checked (archived copy)
Forming the LLC
Retail licenses come from the Department of Revenuesos.sc.gov, checked (archived copy)
Forming the LLC
Business licenses are issued by county or citysos.sc.gov, checked (archived copy)
Forming the LLC
Professional licenses come from Labor, Licensing and Regulationsos.sc.gov, checked (archived copy)
Forming the LLC
SC Business One Stop has a 9-step guidesos.sc.gov, checked (archived copy)
Forming the LLC
Business Tax Application covers sales tax license and withholdingdor.sc.gov, checked (archived copy)
LLC filing fee
$110scstatehouse.gov, checked (archived copy)
Upkeep and penalties
No SOS annual report for an LLC unless taxed as a corporationscstatehouse.gov, checked (archived copy)

Last updated

The Secretary of State's business entity FAQ takes the question head on. Can you get a retail license or business license from the Secretary of State's office? No. Retail licenses are issued by the Department of Revenue. Business licenses are issued at the county or city level. Professional licenses are issued by the Department of Labor, Licensing and Regulation. That gives you three offices, and none of them is the one that forms your LLC.

Which office issues which license?

License type Who issues it
Business license Your county or city
Retail license South Carolina Department of Revenue
Professional license, such as contractor or CPA Department of Labor, Licensing and Regulation
LLC registration Secretary of State

The FAQ points to the South Carolina Association of Counties for county contacts. We did not read city or county pages, so we cannot say what they charge or when they renew. Ask the city or county where you operate.

How does the Department of Revenue fit in?

Its Business Tax Application is one online form for several accounts. You can apply for a sales tax license if your business requires one, apply for withholding if you have employees, and add other business tax accounts. The page says it takes up to 5 business days to process. LLCs doing business in the state must first register with the Secretary of State and hold a valid federal EIN.

We did not read a retail license fee, so we do not quote one. Get it from the Department of Revenue before you apply.

What is the Business One Stop?

SC Business One Stop, or SCBOS, is listed on the Secretary of State's resources page. The page says it offers a 9-step guide for starting a business and information on applying for retail and business licenses and registering for unemployment insurance. Use it as a checklist.

What does the LLC itself need?

The Articles of Organization cost $110 with the Secretary of State, and our South Carolina LLC guide walks through the steps. A South Carolina LLC has no annual report filed with the Secretary of State unless it is taxed as a corporation. Corporations file their report with the Department of Revenue.

Do not read that as "no upkeep." Your county or city license probably renews on its own schedule, and the tax accounts carry their own filing dates. We did not read those rules.

In what order should you do it?

  1. Check the name and file the Articles of Organization with the Secretary of State.
  2. Get the federal EIN. The Department of Revenue asks for it when an LLC applies.
  3. Submit the Business Tax Application for the sales tax license, withholding or other accounts that fit your business.
  4. Contact the county or city where you operate about its business license.
  5. If your trade has a licensing board, confirm its rules with Labor, Licensing and Regulation.

Write down who you asked and what they said. The Secretary of State also warns about mailers that charge hundreds of dollars for a certificate, so use the agency's own pages.

What about a DBA?

The Secretary of State does not register DBA or trade names. See the DBA section in our South Carolina guide for where that leaves you, and DBA vs LLC for the difference.

Where can you check a license?

We did not read a license verification tool for any of the three offices, so we do not link one. To confirm the LLC exists, use the Secretary of State search covered in our South Carolina business search guide. For general lookups, see business license lookup and state tax ID lookup. Compare North Carolina and Georgia.

What this page does not cover

It does not list county or city fees, board requirements, tax rates or Revenue forms. It is a guide, not legal or tax advice. Confirm each rule with the office that issues the license.

Good to know

Questions people ask

Can I get a business license from the South Carolina Secretary of State?

No. The Secretary of State's FAQ answers this with a flat no. It says retail licenses come from the Department of Revenue and business licenses are issued at the county or city level.

Who issues a South Carolina retail license?

The South Carolina Department of Revenue. Its Business Tax Application lets you apply online for a sales tax license, if your business requires one, and for withholding if you have employees.

Where do contractors and accountants get licensed in South Carolina?

The Secretary of State says professional licenses, such as contractor and certified public accountant licenses, are issued by the Department of Labor, Licensing and Regulation.

What is the South Carolina Business One Stop?

SCBOS is a state resource with a 9-step guide to starting a business. It gives information on retail and business licenses and on registering for unemployment insurance.

Does my South Carolina LLC file an annual report with the Secretary of State?

Not unless it is taxed as a corporation. The office has no annual report for an LLC otherwise. That is separate from any license renewal your county, city or board asks for.

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