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South Carolina Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the South Carolina Department of Revenue (SCDOR)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in South Carolina, give your supplier a completed South Carolina Resale Certificate (ST-8A); you need a South Carolina seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted only in some cases and the MTC uniform certificate is accepted. Buyers registered only in another state can generally use their home-state number. Registering for the Retail License: $50.

Resale form

ST-8A

buyer fills it in

Permit fee

$50

Retail License

SST form

Limited

SSTGB Form F0003

MTC form

Accepted

uniform certificate

South Carolina resale certificate and permit rules

South Carolina: seller's permit & resale certificate

Sales tax · Agency: South Carolina Department of Revenue (SCDOR)

Permit

Retail License

Registration fee

$50

SST form

Limited

MTC form

Accepted

Resale certificate: South Carolina Resale Certificate (ST-8A)Get the official form →
How long it's valid: Remains in effect unless revoked or canceled in writing (ST-8A, Rev. 12/29/25).
Seller's permit: Retail License — $50. $50 non-refundable fee for each Retail License; a separate Retail License is required for each business location. Artists/crafters selling only at shows/festivals more than four times a year may instead get an Artist & Craftsman License ($20). Apply via the Business Tax Application on MyDORWAY; fee must be paid or the application is not processed. A Retail License is separate from county/city business licenses.Register with South Carolina Department of Revenue →Renewal: Does not expire — no renewal while the same owner operates at the same location; not transferable; new owner needs a new license; must be surrendered after 24 consecutive months with no sales
Buyer registered in another state?: Yes — ST-8A: 'If not SC, indicate a valid retail license number and state'; 'Another state's resale certificate and number is acceptable in this state.'
Multistate forms: ST-8A: 'You are not required to use the ST-8A, but the information requested on the form is required on any resale certificate accepted by the seller' (seller info; purchaser business name/address, type of business, type of items sold/leased/rented, SC Retail License number or other state's number and state, signature, date). 'Another state's resale certificate and number is acceptable in this state.' SC is listed on the MTC Uniform Resale Certificate; SC is not an SST member and SCDOR pages do not mention the SST form specifically. Not acceptable as resale numbers: SSNs, FEINs, and SC Use Tax registration numbers (Certificate of Registration). A SC wholesale exemption certificate (SC Code 12-36-120(1)) may be used in lieu of a Retail License number. Seller is relieved if certificate is fully completed and seller did not act fraudulently or solicit an unlawful claim.
Verify a certificate: Official verification lookup →
Good to know: Property purchased for resale and later withdrawn from stock for use must be reported as a withdrawal and taxed at not less than the original purchase price (Reg. 117-309.17).
Purchaser who knowingly misuses a resale certificate is liable for the tax plus a 5%-per-month penalty up to 50% (ST-8A).
Remote sellers with economic nexus must obtain a Retail License.

Official sources for South Carolina (4)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the South Carolina agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in South Carolina, step by step

Register for a Retail License with the South Carolina Department of Revenue (SCDOR) ($50). Register online.
Fill in the South Carolina Resale Certificate (ST-8A) with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect South Carolina sales tax from your customers unless they give you a valid exemption or resale certificate.

South Carolina resale certificate FAQ

How do I get a resale certificate in South Carolina?

Register for a Retail License with the South Carolina Department of Revenue (SCDOR), then fill in the South Carolina Resale Certificate (ST-8A) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a South Carolina seller's permit cost?

$50. $50 non-refundable fee for each Retail License; a separate Retail License is required for each business location. Artists/crafters selling only at shows/festivals more than four times a year may instead get an Artist & Craftsman License ($20). Apply via the Business Tax Application on MyDORWAY; fee must be paid or the application is not processed. A Retail License is separate from county/city business licenses. Renewal: Does not expire — no renewal while the same owner operates at the same location; not transferable; new owner needs a new license; must be surrendered after 24 consecutive months with no sales

Does South Carolina accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted only in some cases. MTC uniform certificate: accepted. ST-8A: 'You are not required to use the ST-8A, but the information requested on the form is required on any resale certificate accepted by the seller' (seller info; purchaser business name/address, type of business, type of items sold/leased/rented, SC Retail License number or other state's number and state, signature, date). 'Another state's resale certificate and number is acceptable in this state.' SC is listed on the MTC Uniform Resale Certificate; SC is not an SST member and SCDOR pages do not mention the SST form specifically. Not acceptable as resale numbers: SSNs, FEINs, and SC Use Tax registration numbers (Certificate of Registration). A SC wholesale exemption certificate (SC Code 12-36-120(1)) may be used in lieu of a Retail License number. Seller is relieved if certificate is fully completed and seller did not act fraudulently or solicit an unlawful claim.

Can an out-of-state business use its home-state resale number in South Carolina?

Yes — ST-8A: 'If not SC, indicate a valid retail license number and state'; 'Another state's resale certificate and number is acceptable in this state.'