Starting a Business in South Carolina: Licenses, Registrations & Checklist

South Carolina start-up checklist

Form your LLC or corporation with South Carolina Secretary of State. Official page
A sole proprietor does not file a trade name (DBA) with the state.

Register for state taxes with South Carolina Department of Revenue. Official page
Business-level tax: Corporate income tax and corporate license fee.
Sales tax: get a South Carolina retail license from South Carolina Department of Revenue before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
Local sales taxes are collected through the state return.
If you have employees, withhold South Carolina income tax from wages and register for withholding. Official page

Register for unemployment insurance with South Carolina Department of Employment and Workforce. The 2026 taxable wage base is $14,000 per employee; experience-rated rates run from 0% to 5.4%. Official page
New employers start at 1%.
Workers' compensation through South Carolina Workers' Compensation Commission and private insurers. Required when: 4 employees (annual payroll of $3,000 or more)
Post the required labor notices at your workplace. Official page

File Annual Report and Corporate License Fee (with SCDOR) (corporations and nonprofits): With the corporate income tax return (April 15); fee varies.
Renew LLP certificate (limited liability partnerships): Anniversary of registration; fee $100.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Business filings and annual reports: South Carolina Secretary of State. Official page
Taxes: South Carolina Department of Revenue. Official page
Unemployment insurance and labor rules: South Carolina Department of Employment and Workforce. Official page
Workers' compensation: South Carolina Workers' Compensation Commission.
Contractor licensing: South Carolina Contractors' Licensing Board.
Real estate licensing: South Carolina Real Estate Commission.
Alcohol licensing: South Carolina Department of Revenue, Alcohol Beverage Licensing.
Child care licensing: South Carolina Department of Social Services.
Health facility licensing: South Carolina Department of Public Health.

Municipal or county business license (City or county business license office): Every South Carolina business needs a local business license under the Business License Tax Standardization Act.
Cannabis: only CBD products are allowed; there is no licensing regime for other products.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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