How to Register a Business in South Carolina: SOS, SCDOR, DEW and Your City

Registering a business in South Carolina is a sequence of filings, not one form. Which ones you need depends on how you organize the business, whether you sell tangible goods, whether you will have employees, and where the business is located. This guide walks through that sequence in the order most owners find easiest to finish. Where a figure is not confirmed in our research, we say so and tell you which agency to check.

This article is informational only and is not legal or tax advice. Talk with a qualified South Carolina attorney or CPA before you choose a business structure or if your tax situation is complex.

What You Need Before You Start

Gather these items before you open any state website. Most online filings stop partway through when you have to look up a number.

• Your first-choice business name and a backup name in case the first is taken
• The principal business address, plus a mailing address if it differs
• A registered agent for an LLC: a South Carolina resident, a domestic corporation or LLC, or a foreign entity authorized to do business in the state
• The name and address of each organizer or incorporator
• A federal Employer Identification Number (EIN), which you get directly from the IRS at no charge
• A credit or debit card for the $110 formation filing fee and any name reservation fee
• A short description of what the business does, since local license and state account forms ask for it
• A bank account in the business name, which you will need once the entity exists

Step 1: Choose the Right Structure

South Carolina does not require every business to file with the Secretary of State (SOS). Whether you have a state filing at all depends on your structure.

• Sole proprietorship or general partnership: You do not file organizing documents with the SOS. You still need the local, tax and other accounts covered below.
• Limited liability company (LLC): You file Articles of Organization with the SOS.
• Corporation: You file Articles of Incorporation with the SOS, along with Form CL-1.
• Partnership with limited liability: You also file with the SOS.

Structure is a legal and tax decision as much as a filing one. Federal tax treatment, owner liability and the cost of ongoing compliance all differ, so settle this question with a professional before you file rather than after.

Step 2: Check and Reserve Your Business Name

Search the SOS business entity search before you commit to a name. An LLC name must contain the words 'limited liability company' or 'limited company,' or an abbreviation such as LLC, L.L.C., LC or L.C. 'Limited' may be abbreviated as Ltd. and 'company' as Co. The name must also be distinguishable on the state's records from other registered names and reserved names.

If you need time to finish your paperwork, you can reserve a name for $25. A reservation lasts 120 days and cannot be renewed, so plan to file inside that window. If your proposed name is too close to an existing one, you can file written consent from the other entity or submit an Application for Use of an Indistinguishable Name for $10.

Step 3: Appoint a Registered Agent

Every South Carolina LLC, and every foreign LLC authorized to do business in the state, must keep an office and an agent in the state for service of legal papers. The agent needs a street address in South Carolina, and the agent's name and address must appear on your formation document. The agent can be a South Carolina resident individual, a domestic corporation, another LLC, or a foreign corporation or company authorized to do business in South Carolina.

Choose an agent who will still be at that address and answering the phone a year from now. If the agent changes, file a statement of change with the SOS. Corporations should confirm what their formation documents require for an agent.

Step 4: File Your Formation Document Online

File through Business Entities Online, the SOS online filing portal. Documents filed online are returned within 24 to 48 business hours. The SOS does not publish a separate expedite fee or service tier, so online filing is the fastest route it offers. Mailed and in-person filings take longer, and the SOS does not publish a mail turnaround window.

• LLC: Articles of Organization for a Domestic Limited Liability Company (S.C. Code Section 33-44-203), $110.
• Corporation: Articles of Incorporation for a Domestic Business Corporation (S.C. Code Section 33-2-102), $110, filed together with Form CL-1 Initial Annual Report of Corporations. The $25 initial License Fee is due within 60 days of doing business or using capital in South Carolina.

Plan for the $110 filing fee as the base cost. Ongoing obligations are covered in Step 11.

Step 5: Get Your EIN and Decide Whether You Need a DBA

Apply for your EIN with the IRS after the entity exists, or immediately if you are a sole proprietor. If you will operate under a name other than your legal name, you need a trade name, usually called a DBA ('doing business as'). South Carolina has no state-level DBA registration. The SOS states that its office does not register DBA or trade names.

Instead, list the trade name on your local business license, your IRS EIN application and your SCDOR Business Tax Application. Limited partnerships and foreign corporations may instead file an assumed or fictitious name with the SOS. Review the state guidance at SC Business One Stop.

Step 6: Open Your SCDOR Accounts

The South Carolina Business One Stop site at scbos.sc.gov and the SCDOR's MyDORWAY portal are the two main places to register for state tax accounts. Business One Stop is clear that SOS registration is not a business license, so do not assume your LLC or corporation filing covers your tax accounts.

Anyone who sells tangible goods needs a Retail License from the South Carolina Department of Revenue (SCDOR). It is a one-time, nonrefundable $50 fee per location, applied for through the Business Tax Application on MyDORWAY. The state sales tax rate is 6%. Confirm with the SCDOR whether your location carries any additional local sales tax. If you will withhold income tax from employee pay, you will also set up withholding through the same SCDOR system. Start at the SCDOR retail license page or the main SCDOR site.

Step 7: Register for Unemployment Insurance With DEW

Once you have employees, you need an unemployment insurance account with the South Carolina Department of Employment and Workforce (DEW), which handles registration through its SUITS system. The timing depends on your payroll, so ask DEW when your account becomes required rather than relying on what another owner told you. If you have no employees yet, you can register before your first hire so the account is ready.

Step 8: Report New Hires to SCDSS

Every new employee must be reported to the state new hire registry at newhire.sc.gov, which is run through the South Carolina Department of Social Services (SCDSS). Build this into your hiring checklist from the start. Reports are due within a set period after each hire, so confirm the timing on the site and keep a copy of each report in the employee's file.

Step 9: Get Your City or County Business License

South Carolina has no general statewide business license. Most cities levy a business license tax. Nine counties also levy one: Beaufort, Charleston, Dorchester, Horry, Jasper, Marion, Orangeburg, Richland and Sumter. Whether you need a city license, a county license or both depends on where your business sits, so confirm your jurisdiction before you apply.

Business license years run May 1 to April 30, and licenses are due April 30. You apply for a new license with the city or county where the business is located. Renewals are handled at localblrenewal.com, a service of the South Carolina Revenue and Fiscal Affairs Office. Ask the local office for the current fee, because it varies by jurisdiction.

Greenville County offers a free business registration for unincorporated businesses that hold state licenses. Confirm with Greenville County whether your business qualifies, since the rule applies only to certain businesses outside city limits.

Step 10: Handle Personal Property and Industry Licenses

All businesses are required to file a business personal property return covering equipment, furniture, fixtures and similar assets. Depending on the type of business, the return goes to the SCDOR (Form PT-100 or MyDORWAY) or to the county, and it is due four months after the end of the business's accounting period (April 30 for a December year end).

Industry licenses add another layer. Retail food permits come from the South Carolina Department of Agriculture, not DHEC, because DHEC's responsibilities were reorganized in 2024. Commercial contractor licenses are required for work above $10,000, and residential specialty registration applies to work above $500. Confirm both thresholds with the state contractor licensing authority before you bid on any job.

Step 11: Know Your Ongoing Filings

A standard LLC not taxed as a corporation has no annual report and pays no annual fee to the SOS. The SCDOR states that such an LLC is not required to file an annual report or pay the corporate License Fee.

A corporation must file its annual report as Schedule D with its SC1120 or SC1120S, due by the 15th day of the fourth month after the end of its business year. The corporate income tax rate is 5% of South Carolina taxable income. The annual License Fee is 0.1% of capital and paid-in surplus plus $15, with a $25 minimum.

An LLC that elects to be taxed as a corporation must file Form CL-1 with a one-time $25 initial License Fee within 60 days of commencing business. It then files its annual report with the SC1120 or SC1120S and pays the annual License Fee.

Federal beneficial ownership (BOI) reporting no longer applies to domestic companies, which covers South Carolina entities formed under state law. Federal rules change, so confirm your current obligations with counsel.

Registration Map at a Glance

Requirement	Agency	Where to start
LLC, corporation or partnership with limited liability	Secretary of State	Business Entities Online
Retail License, withholding and other tax accounts	SCDOR	SC Business One Stop or MyDORWAY
Unemployment insurance account	DEW (through SUITS)	Contact DEW to confirm timing
New hire reporting	SCDSS	newhire.sc.gov
New city or county business license	Your city or county	Local office; renewals at localblrenewal.com
DBA (trade name)	No state filing	List on local business license, EIN and SCDOR application
Retail food permit	SC Department of Agriculture	Contact the Department of Agriculture
Contractor license or registration	State contractor licensing authority	Confirm thresholds before bidding

Tips and Common Mistakes to Avoid

• Treating the SOS filing as a business license. It is a formation filing. You still need local and tax accounts.
• Looking for a state DBA. South Carolina has none for most owners. List the trade name on your local business license, EIN and SCDOR records.
• Letting the name reservation lapse. A reservation lasts 120 days and cannot be renewed.
• Missing the corporate 60-day deadline. The $25 initial CL-1 License Fee is due within 60 days of doing business or using capital in South Carolina.
• Skipping the Retail License. If you sell tangible goods, the $50 per-location fee is required.
• Assuming a city license covers the county. Check both jurisdictions, since some businesses fall under each.
• Waiting until the first hire. Set up DEW and new hire reporting before your first payroll.
• Choosing an agent you cannot reach. Legal papers go to your registered agent, so a missed notice can cause real problems.

What Results You Can Reasonably Expect

If you complete these steps in order, you will typically have a formation filing on record with the SOS, an EIN, the tax accounts that apply to your activities, and a local license for your location. Online SOS filings are often returned within 24 to 48 business hours, but local offices and other agencies may take longer, so plan a few weeks for the full set of accounts rather than a single afternoon.

Outcomes depend on your structure, your location and how accurately you complete each filing. Treat this guide as a checklist to work from, not a guarantee of any result, and verify current fees and deadlines with each agency before you file.

Helpful South Carolina Resources

• South Carolina Secretary of State: Business Entities
• South Carolina Business One Stop
• South Carolina Department of Revenue
• South Carolina Small Business Development Centers (SC SBDC)
• U.S. Small Business Administration, South Carolina district

For a multi-owner business, a professional tax structure decision, or any question about liability, talk with a South Carolina attorney or CPA before you file. The state agencies can confirm filing requirements, but they cannot give you legal or tax advice tailored to your situation.