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South Carolina Retail License: $50 Through MyDORWAY, Who Needs One and What It Covers

South Carolina Retail License: $50 Through MyDORWAY, Who Needs One and What It Covers

If you sell taxable goods in South Carolina, the retail license is the first state registration you need. It costs $50 once per location, it never expires, and the South Carolina Department of Revenue (SCDOR) issues it. Many owners only learn they needed one after their first sale, so sort it out before you open a store, launch an online shop, or book a booth at a market. This guide covers who needs a South Carolina retail license, what the sc retail license cost is, how to apply through MyDORWAY, and what else the license unlocks.

Informational content only. This article is general information, not legal or tax advice. Rules and fees can change, and your situation may be different. For complex situations, talk with a qualified attorney or CPA, and confirm current requirements with the SCDOR at dor.sc.gov.

What the Retail License Does

The retail license authorizes you to make taxable retail sales in South Carolina and to collect the state sales tax, which is 6%, from your customers. You then report and remit that tax to the SCDOR. The license is a tax registration. It is not a general business license, and it does not replace any local license your city or county requires. South Carolina has no statewide general business license.

Keep the retail license separate from your entity paperwork. If you are forming an LLC, the Secretary of State filing fee is $110, and that filing runs through Business Entities Online. The retail license is a separate step with a separate agency.

Who Needs a Retail License

You need a South Carolina retail license before your first taxable retail sale. The requirement applies whether the sale is large or small and whether selling is your main business or a side activity. Infrequent sales do not exempt you. Common situations include:

  • Stores, boutiques, and other businesses with a physical location in the state that sell taxable goods
  • Online sellers who sell taxable goods, including internet sales to South Carolina customers
  • Vendors at farmers markets, flea markets, craft shows, and pop-up events
  • Hobbyists and side-business owners who sell only occasionally
  • Short-term rental hosts who book guests directly (more on this below)

Remote sellers, meaning businesses with no physical presence in South Carolina, have a separate threshold. Registration applies once South Carolina sales go over $100,000. Confirm with the SCDOR how that threshold is measured and what period it covers before you rely on it, because the details matter for sellers that ship into several states.

Short-Term Rental Hosts: Three Different Answers

Short-term rentals cause the most confusion, because the answer depends on how you take bookings and how often you rent.

  • You book guests directly: you need a retail license.
  • You rent no more than one week per quarter: you do not need a retail license, but you still have to file and pay annually. Confirm the form and due date with the SCDOR.
  • You book only through an online travel company or a property manager: you do not need a retail license.

Hosts who rent lodging may also need an Accommodations Tax License, which costs $50. Ask the SCDOR whether it applies to your rental before you assume it does not.

What the License Costs and How Long It Lasts

The sc retail license cost is $50, paid once for each location, and the fee is nonrefundable. The table below covers the rules that most often catch owners off guard.

QuestionAnswer
Fee$50 one time per location, nonrefundable
RenewalNone. The license never expires.
Multiple locationsEach location needs its own $50 license
Sale of the businessNot transferable. A new owner must hold their own license.
Moving or changing detailsUpdate the record on MyDORWAY
Closing the businessSurrender the license after 24 months without sales

How to Apply Through MyDORWAY

The main route is the Business Tax Application on MyDORWAY, the SCDOR's online portal. You can also apply through South Carolina Business One Stop (SCBOS). The fee is the same $50 either way. The steps are:

  1. Go to dor.sc.gov and sign in to MyDORWAY. If you do not have an account, create one first.
  2. Open the Business Tax Application and choose the retail license. The SCDOR's licensing page is at the retail license page on dor.sc.gov.
  3. Enter your business information for each location. Use the same legal name that appears on your formation documents, and include a trade name if you sell under one. Have your federal EIN ready if you have one.
  4. Pay the $50 fee. Because it is nonrefundable, check your locations and business type before you submit.
  5. Save your confirmation and keep a copy of the license with your business records.

Confirm the processing time and how the license is delivered with the SCDOR when you apply.

Before You Apply: A Quick Checklist

  • The legal name of your business, exactly as it appears on your formation documents
  • The street address of every location where you will make taxable sales
  • Your federal EIN, if you have one, and any trade names you sell under
  • A list of what you sell, so you can confirm each item is taxable retail merchandise
  • A decision on whether a local business license applies to each address

Operating Under a Trade Name

South Carolina has no state-level DBA. The Secretary of State does not register DBA or trade names. There is no separate DBA filing. List the trade name on your local business license on your IRS EIN application and on the SCDOR Business Tax Application. Guidance is on the SC Business One Stop DBA page.

What the License Unlocks

The retail license is a prerequisite for several other approvals. You need it before you can obtain any of the following:

  • An ABL permit for alcohol sales
  • A fireworks permit
  • A tobacco notification

Selling taxable goods without the license can create unpaid tax liability and other consequences. Confirm what applies to your situation with the SCDOR before you make a sale.

Related Licenses and Fees

Several related licenses are often confused with the retail license. Their fees and triggers are below.

LicenseFeeWhen it applies
Accommodations Tax License$50Lodging providers, including some short-term rental hosts. Confirm with the SCDOR.
Artist & Craftsman License$20Artists and craftspeople who sell at craft shows more than 4 times a year
Admissions Tax LicenseNo feeBusinesses that charge admission. The admissions tax is 5%.
Max Tax License$50Confirm with the SCDOR which businesses must hold this license

Permits Issued by Other Agencies

  • Retail food permits come from the South Carolina Department of Agriculture, not DHEC, which was split in 2024.
  • Contractor licenses apply to commercial contracting work above $10,000, and residential specialty registration applies above $500. Confirm the issuing agency and details before you bid on work.

Local Business Licenses

South Carolina has no statewide general business license, but local governments fill part of that gap. Most cities levy a local business license tax, and nine counties do too: Beaufort, Charleston, Dorchester, Horry, Jasper, Marion, Orangeburg, Richland, and Sumter. According to the South Carolina Revenue and Fiscal Affairs Office, local licenses run on a May 1 to April 30 license year, and renewals are due April 30. Renewals are handled at localblrenewal.com.

Your retail license does not replace a local license. Apply with the county and/or municipality where the business is located, and confirm what applies to your address before you open.

Common Mistakes

  • Assuming occasional sales are exempt. Infrequent and internet sales still require the license.
  • Treating one license as covering every location. Each location needs its own $50 license.
  • Letting the record go stale after a move. Update your details on MyDORWAY when anything changes.
  • Assuming the license goes with the business when you sell. It is not transferable, so the buyer must obtain their own.
  • Confusing the retail license with a local license. You may need both.
  • Skipping the annual filing for light short-term rentals. Renting no more than one week per quarter removes the license requirement, not the filing obligation.

Next Steps

  1. Confirm whether your sales are taxable retail sales in South Carolina, including online and occasional sales.
  2. Apply for the $50 retail license through MyDORWAY for each location before your first sale.
  3. Check with your city or county about a local business license, and mark April 30 on your calendar if one applies.
  4. Confirm any related license, such as the Accommodations Tax License or Admissions Tax License, with the SCDOR.
  5. If you are forming an LLC or corporation, handle the Secretary of State filing separately, which carries a $110 LLC filing fee.

If your business has multiple locations, remote sales, a short-term rental portfolio, or alcohol and tobacco sales, talk with a qualified attorney or CPA before you open. These situations involve overlapping rules, and a short consultation can prevent costly corrections later.

Keep exploring: related South Carolina guides