If your business makes taxable sales to customers in South Carolina, you may need to register for a South Carolina Retail License before collecting sales tax. This 2026 guide explains who must register, what information you need, and how to complete the registration process through MyDORWAY.
For broader information about South Carolina sales tax rules, rates, and taxability, see the South Carolina Sales Tax Guide. For details on filing deadlines and how to submit returns, see the South Carolina Sales Tax Filing Guide.
Quick answers: South Carolina sales tax registration
A quick overview of the authority, registration portal, nexus threshold, and other essentials for registering in South Carolina.
| Fact | Detail |
|---|---|
| Authority | South Carolina Department of Revenue |
| Registration portal | MyDORWAY |
| Economic nexus threshold | $100,000 in annual sales to South Carolina customers |
| Registration fee | $50 one-time retail license fee |
| Renewal period | No periodic renewal required |
Who must register for South Carolina sales tax
You must register for a South Carolina Retail License if your business has a sales tax nexus in the state. This usually applies when a business:
- Exceeds the economic nexus threshold of $100,000 in annual gross sales to South Carolina customers in a calendar year, or;
- Has a physical presence in South Carolina, such as an office, employee, warehouse, or inventory stored in the state.
South Carolina's economic nexus threshold is based on dollar amount only — there is no transaction count threshold. You must register once you cross $100,000 in annual gross sales.
Once you exceed the threshold, you should register before making further taxable sales in South Carolina. If you're unsure whether your business has nexus, see the South Carolina Sales Tax Guide for a broader explanation.
How to register for South Carolina sales tax
Sellers can register online through MyDORWAY, the South Carolina Department of Revenue's official portal. This is also where you will file returns and make payments after registration.
Information you need before registering
Before applying for a South Carolina Retail License, have this information ready:
- Your Social Security number (if registering as a sole proprietor with no employees)
- Your Employer Identification Number (EIN), if your business has one (required for corporations, partnerships, and most LLCs)
- North American Industry Classification System (NAICS) code for your primary business activity
- The date of your first sale in South Carolina
- Your business address and any South Carolina locations, if applicable
Registration steps
Follow these steps to register for a South Carolina Retail License.
1. Create your online login
Set up your MyDORWAY account credentials.
- Choose a username and password
- Set up your security information
- This login is used for all future filings, payments, and account management
If you already have a MyDORWAY account (for another SC tax type), you can add a sales tax account to your existing login.
2. Provide your business information
Enter your business name, address, type of entity, and any South Carolina locations.
- Remote sellers without a South Carolina location should indicate they are a remote seller
- South Carolina uses destination-based sourcing — you charge based on where the buyer is located
- County local option taxes (1%–3%) are reported through the same state return
3. Application fee
South Carolina charges a $50 one-time fee for an initial Retail License. This fee is paid online through MyDORWAY at the time of application.
4. Submit your application
Review your entries and submit the application.
- You will receive an on-screen confirmation after submission
- A confirmation email is typically sent shortly after submission
5. Receive your South Carolina Retail License
Once approved, you will receive:
- Your South Carolina Retail License number (used for filing and payments)
- Your assigned filing frequency (monthly, quarterly, or annually, based on expected tax liability)
- Access to MyDORWAY for filing, payment, and account management
What happens after registration
After registering, you must begin collecting South Carolina sales tax on taxable sales and file returns based on your assigned filing frequency. South Carolina has some important taxability distinctions — SaaS is taxable as a communications service, but most downloaded digital products are not taxable. See the South Carolina Sales Tax Guide for details.
➡ Learn more about South Carolina sales tax rates, taxability, and nexus in the South Carolina Sales Tax Guide
➡ See how to file and pay South Carolina sales tax in the South Carolina Sales Tax Filing Guide
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the local tax authorities.
Need help registering across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
