Starting a Business?

Let SCBOS steer you in the right direction!

Please Note : This Web site is intended to be a one stop business resource guide and a one stop place to obtain Licenses, Permits, and Registrations (LPRs) required for doing business in South Carolina.  The Web site is divided into two areas: Information/Resource Section and the LPR Section. It is your responsibility to determine and obtain all licenses, permits and registrations necessary for you to start and maintain your business. We do not make the absolute guarantee that this information is complete and accurate.

General Business Licenses
Many municipalities and counties have zoning restrictions and licensing requirements that must be met in order to do business in their jurisdictions. You will want to directly contact those cities and counties in which you want to do business. City and county contact information can be found through the links below.

• City Licensing & Zoning 
• County Licensing & Zoning
• City and Towns in SC
  
  

You will need to decide on a business structure. For more information on business structures click here. If your business is a limited partnership, corporation or limited liability company/limited liability partnership, you must first register with the South Carolina Secretary of State's Office. Registration with the Secretary of the State is now made possible online through SCBOS.

Any business selling products or certain services (laundry and dry cleaning, accommodations, electricity and communications) must obtain a Retail License from the Department of Revenue. You can register and pay the $ 50.00 license fee on-line through SCBOS.

If you are in business and not selling at retail, you could still have a need to register to remit the South Carolina Use Tax. Use tax is due on purchases of goods made from outside of South Carolina on which the South Carolina Sales Tax was not paid. This would also include purchases made via Internet, catalog or mail order. Examples of businesses that may need to register in this area would include contractors, doctors, dentists, and attorneys. You can register on-line to remit South Carolina Use Tax through SCBOS There is no fee for use tax registration.

Businesses must also register for Business Personal Property Tax. Business Personal Property is furniture, fixtures and equipment owed by the business. The business is required to file an annual report PT-100 with the Department of Revenue. For more information click here.

Employment Requirements
If you plan to have employees:

• You must obtain a Federal Employer Identification Number (FEIN) from the Internal Revenue Service. This number will register you for Federal Employee Withholding Taxes, Federal Insurance Compensation Act (FICA Taxes - Social Security and Medicare), and Federal Unemployment Taxes. These IRS Links should be helpful:
  
  
  • Small Business / Self-Employed Webpage has sections on Employer ID Numbers and Hiring Employees.
    
    
  • How to apply for a Federal Employer Identification Numbers

• You must obtain an employee withholding account from the SC Department of Revenue. There is no charge to register for this account and you can register on-line through SCBOS Start New Business.
  
  
• You must file with the Employment Security Commission (ESC) regardless of the number of employees. ESC will determine the Unemployment Insurance liability or non-liability of the employing unit. This filling will be completed through SCBOS Start New Business.
  
  

• Generally, employers who regularly have four or more part-time or full-time employees must be covered by Workers' Compensation Insurance. Although most employers must purchase this insurance, any employer may purchase coverage.
  
  
  • Workers' Compensation Insurance can be purchased from an insurance company licensed to sell insurance in South Carolina. Contact an agent who sells business insurance.
    
    
  • A Workers' Compensation Poster must be posted at your place of business.
    
    
  • You will want to establish some policies and procedures for handling work related injuries. When injuries occur there are some reporting requirements.
    

You can contact a Workers' Compensation Commission compliance officer at (803) 737-5704. Be sure to ask for the handout "What every employer should know about Workers' Compensation (Basic Facts about Workers' Compensation in South Carolina)." To obtain additional information and forms click here.

• All employers, regardless of size or industry, must report all newly hired or rehired employees to the South Carolina New Hire Reporting Program. Employers may report on-line at SCNewHire.com.

Special Licenses

• License to Operate a Place of Amusement: Anyone who operates a place of amusement must obtain a permanent license to operate. The license is free. To apply for the License to Operate Place of Amusement you will need the Form L-514. Click here to find out more about Admission Tax and whether you may qualify for certain exemptions. If you qualify for one of the exemptions you will need Form L-2068, Application for Admissions Tax Exemption. The license must be displayed at all times in a place easily seen by the public.
  
  
• Lottery Ticket Sales: To find out more about the South Carolina Education Lottery Click Here. If you are interested in receiving a registration packet to become South Carolina Education Lottery retailer Click Here.
  
  
• Coin-Operated Machine Licenses - Certain coin-operated machines and owner/operators of machines must be licensed. The licenses are required before engaging in or the continuing operation of coin-operated machines. Licensed are obtained from and issued by the SC Department of Revenue. Examples of these machines are jukeboxes, kiddy rides, video games, pool tables, pinball machines, etc. The law separates machines into three Types, Type I, Type II and Type III. The owner/operator is required to obtain a license to operate these machines by type or types. Also available are eight and six month licenses for the three coin-operated machine license types and the three owner/operator license classes. All Licenses are non-refundable and non-transferable. The county of city in which your business is located may also require a license. Check with your county or city.
  
  
  • Owner/Operator License: To obtain the owner/operator license of coin-operated machines, the owner/operator must complete and submit remittance on Form L-2052. Only one license is required regardless of the number of machines types owned or operated. Only one license is required based on the highest type machine owner or operated. The owner/operator license is a biennial license. The license fees are $50.00 for a Class A to own/operate Type I machines, $200.00 for a Class B to own/operate Type I and II machines, and $2000.00 for a Class C to own/operate Type I, II, and III machines. These license fees are prorated based on the month purchased. The eight month license is valid from March thru October and is not prorated. The fees are Class A, $17.00; Class B, $67.00; and Class C, $667.00. The six month license is valid from April thru September and is not prorated. The fees are Class A, $12.50; Class B, $50.00; and Class C, $500.00.
    
    
  • Machine License: Each individual machine must have the proper separate license and the owner identification affixed and displayed on the machine. Please take care when affixing the license and owners identification so that it cannot be removed. Any machine on location without the proper or current license and owner identification affixed will be in violation. To obtain a coin-operated machine license, complete and submit remittance on Form L-2081. The coin-operated machine license is a biennial license. The license fees are $ 50.00 (Type I), $ 200.00 (Type II) and $ 4000.00 (Type III). These license fees are prorated based on the month purchased. For the eight month license, valid from March thru October and is not prorated, complete Form L-2157. The fees are Type I, $17.00; Type II, $67.00; and Type III, $667.00. For the six month license, valid from April thru September and is not prorated, complete Form L-2047. The fees are Type I, $12.50; Type II, $50.00; and Type III, $1000.00.
    
    Notes:
    
    
    • S.C. law prohibits the operation, storage, or possession any vending or slot machine, or any video game machine with a free play feature operated by a slot in which is deposited a coin or thing of value for the play of poker, blackjack, keno, lotto, bingo, or craps, or any machine licensed and used for gambling including machines that display different pictures, words, or symbols, at different plays or different numbers, whether in words or figures or, which deposit tokens or coins at regular intervals or in varying numbers to the player or in the machine.
      
      
  • Vending machines are not licensed by the Department of Revenue. DOR Vending Machine Policy click here. The county of city in which your business is located may require a license. Check with your county or city. 
    
     
• Beer, Wine and Alcohol: If you plan to sell or serve beer, wine or alcohol, you must obtain the appropriate permit from the SC Department of Revenue. You can now apply online and pay the application fees through SCBOS.
  

   

  • For beer, wine and alcohol liquor license information click here.
    
    
  • A separate license for sale of alcohol on SUNDAY must be obtained by completing a Local Option Permit. Complete Form ABL-29 for individual Sundays or Form ABL-29A for an annual 52 week permit, not to extend beyond the expiration date of the biennial license. If the expiration date is less than the 52 weeks then the Department of Revenue will prorate the the local option permit fee on a monthly basis. In order to qualify for the Local Option Permit, the business must have a valid mini-bottle license and be located in a county or municipality that allows Sunday sales. Click here to see if your county or municipality allows Sunday sales.
    
    
  • If you are an organization and would like to serve beer, wine and/or alcohol at a special event, you will need to obtain a temporary permit by completing Form ABL-900.
    
    
  • For more information on Beer, wine, and alcohol click here.

• Insurance Companies and Agents: The SC Department of Insurance has regulatory responsibility over insurance companies, agents, brokers, adjusters, appraisers, and bail bondsmen. For more information on licensing requirements for these entities click here.
  
  
• Professional Licenses: Certain occupations require professional licenses. Click here to view the professional licenses administered by Department of Labor Licensing and Regulation.
  
  
• Licensed Residential Homebuilder: You must register with the South Carolina Residential Builders Commission. They license all residential builders and all specialty contractors in residential construction in the state. For detailed information Click here. 

Industry Permits

• Retail Food Establishment: To determine public health and environmental authority's standards and requirements, contact the South Carolina Department of Environmental Control (DHEC). A DHEC Plan Review Requirements Document is available and submittal of plans and specifications is strongly recommended for new establishments or for remodeling of existing establishments to ensure compliance with applicable requirements. You may want to request a copy of the Food Equipment Installation Manual or the Retail Food Establishment - Regulation 61-25.
  
  
• Use Tax - Materials purchased outside of SC for use in SC If you plan to purchase materials from outside the state of South Carolina and bring materials to the state for use on a job, the materials would be subject to South Carolina Use Tax when they are brought into the state. There is no charge for the Certificate. If you are starting a new business, you can register online through SCBOS.
  
  
• Motor Carrier Property Tax: If you plan to operate a motor vehicle with a gross vehicle weight of greater than 26,000 pounds for the purpose of the transportation of property on a public highway, the contractor would be required to register for Motor Carrier Property Tax by completing Form-PT-442, Application for Motor Carrier Property Tax.
  
  
• Land-disturbing activities including clearing, grading, grubbing, and excavation, except activities that disturb less than two (2) acres and are not part of a larger plan of development, require a state sediment and erosion control permit. For more information, contact: SC DHEC - Bureau of Water - Sediment, Erosion, and Storm water Management Program.
  
  
• Renovating or Demolishing an existing facility? Before a facility or portion of a facility is demolished or renovated, the owner and the contractor must ensure that the facility has been thoroughly inspected for the presence of asbestos. The inspection must be performed by a person who has been trained as an asbestos building inspector in accordance with requirements of the Asbestos Model Accreditation Plan. For asbestos information Click Here. For the Department Health and Envirnomental Control Bureau of Quality air Click Here.  You can obtain a permit for Renovation or demolition on line through SCBOS.

• Beer and Wine Producers must register with the Department of Revenue by completing an application for Producer of Beer and Wine certificate of registration (forms ABL- 500 and 569). Click here for the Beer and Wine Producers (Packet).
  
  

• Alcoholic Liquor Producers must register with the Department of Revenue by completing an application for Producer of Alcohol Liquor Producers certificate of registration (forms ABL- 107, 107A, and 108). Click here for the Alcoholic Liquor Producer (Packet).

Other Links
General Business Licensing Information

Helpful documentation provided by the Small Business Development Centers of South Carolina and SCBOS: 
What are some of the registration, licenses requirements that I may need? (PDF file)