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How do I obtain a Retail Sales Tax License through SCBOS?

If you are registering a new business for the first time using SCBOS, the retail sales tax application is a part of the workflow. Complete the application and pay the $50 fee. Also, you may subsequently apply for a Retail Sales Tax License if you have registered a business previously on SCBOS. Just click on "Add New Locations" located on your Workspace Summary Page.


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How do I register for a Withholding account?

If you are registering a new business for the first time using SCBOS, the employer withholding tax application is a part of the workflow. Also, you may subsequently apply for a withholding tax account, if you have registered a business previously. Just click on the link "Add New License/Permit/Registration” and complete the Employer Registration application from the following page.


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How long will it take to get my retail license number after I apply?

If you submit your application prior to 3pm, the license number is displayed on SCBOS the following business day. After, 3pm, the license number is displayed the second business day. The SC Dept of Revenue will mail the hard copy retail license to your mailing address in three to five business days.


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How do I find my retail license number on SCBOS?

The retail license is displayed underneath the heading Licenses/Permits/Registrations. Located directly below the heading is the column titled L/P/R Type Name followed by the column Reference#. That nine digit reference number is your SC Retail sales tax number.


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Will I get something in the mail or can I print my retail license online?

Yes, the SC Dept of Revenue will send the retail sales tax license to the mailing address indicated in the online application; allow three to five business days for mailings. Printing a retail license online is not yet available. If you have not received in the mail the retail sales tax license five working days, telephone (803) 896-1350.


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I do not sell anything but I have a rental property.  Do I need a license?  Can I get the license using SCBOS?

Yes, if you rent property less than 90 consecutive days to transient customers, you will need to apply for an Accommodations license. Example: If you are renting your vacation resort home, Condominium, investment property, or have hotel/motel room(s) for rent, then you must have an accommodations license. The Accommodations license is applied for using the same wizard workflow as the retail sales tax license.


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Can my retail license be used as my business license?

No, your retail sales tax license is required by the state and authorizes you to sell to customers. You must collect and remit a sales tax on the products you sell in the state. For more information, click here: Sales and Use Tax.

The county (for more information click here: County Information) or city (for more information click here: City Information) you where you conduct business may issue the “local business license” if one is required.


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How long will it take to get my tax account number after I apply?

If you submit your application prior to 3pm, the license number is displayed on SCBOS the following business day. After, 3pm, the license number is displayed the second business day.
 

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How do I find my withholding number on SCBOS?

The withholding number is displayed under the Licenses/Permits/Registrations column. You should see the L/P/R Type Withholding Tax Registration and Reference #. The SCBOS reference number is your SC Dept of Revenue withholding tax file number.


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Alcohol Beverage Licensing

Where can I access informational pamphlets for beer, wine, and liquor?
 
Informational Pamphlets for Beer, Wine and Liquor are located on the Department of Revenue website. 

Is a Retail Sales Tax License required?
 
In addition to your beer and wine permit and before you sell any item, you must first obtain a retail business license (sales tax license) from the South Carolina Department of Revenue (§ 12-36-510).

What is the online process for obtaining an Alcohol Beverage license?

First, create an account on SCBOS by registering your name, email address, etc.

Second, if you are a new business in South Carolina, execute “Start New Business." If you have already registered with the Secretary of State or Dept. of Revenue, then execute “Add Existing Business." Wait until your application has been accepted. For start new business, this may take 3 business days. For adding an existing business, it may take half a day.

Third, go to the Location Homepage and click on ABL-901. More specifically: Wait 3 business days for your application to be accepted. To apply for ABL 901 license, go to User Workspace: Location Homepage. When you first log into SCBOS, you will see a list of businesses -- normally one. Click on the business name. This will take you to User Workspace: Business Locations. The locations for the selected business will be displayed -- normally one. Click on the location DBA name. The User Workspace: Location Homepage will now be displayed. Applications submitted should be zero. Locate the second link from the top on the right hand part of the page and click 'Apply for Applications/Permits/Registrations.' You will see a list. Click on ‘ABL-901 application.

What are the possible attachments?

• Affidavit of Publication (All ABL requests)
• Copy of bylaws (for Non-Profit Private Club only)
• SLED Criminal Records Check (All ABL requests)
• Copy of Lease, Deed or Tax Bill (All ABL requests)
• Consent and Waiver (All ABL requests)
• Attachments can be uploaded or faxed to (803) 898-5899.

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Alcohol Beverage Renewals Online!

You are now able to renew your Alcohol Beverage license permits online by accessing SCBOS - the South Carolina Business One Stop Web site. If you renew online, you will not need to mail in form ABL-565.

Instructions for using SCBOS:

1. Go to http://www.scbos.com
2. New Users to SCBOS: 
        • Create an account and password.
        • After the welcome screen, select the Renew L/P/R(s) button and enter the file number printed on the top right corner of the renewal form when prompted
3. Existing Users on SCBOS : 
        • Login using your name and password 
        • After the welcome screen, select the Renew L/P/R(s) button and enter the file number printed on the top right corner of the renewal form when prompted
4. Confirm the information; submit to shopping cart; checkout and pay. Visa, Master Card® and Electronic Funds Withdrawal may be used to pay. There are no additional fees to pay online.
5. Print Receipt.
6. Print temporary ten-day license letter by: 
            • Selecting the Renewal Activity link underneath the Logout button on the left side of the page 
            • Selecting the View icon corresponding to the renewed license 
            • Selecting Print and the temporary license will be printed

If you have general questions concerning ABL renewals, please call (803) 898-5398 or 898-5864.

If you have any questions concerning online renewals, please call SCBOS HELP at (803) 898-5690.

If you renew online you will not need to mail in form ABL-565.


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What is Business Personal Property Tax?

Business Personal Property Tax is a business tax on the furniture, fixtures and equipment that are owned and being used in a business. Examples include: computers, copiers, desk, chairs, refrigeration equipment, and shelving. Businesses must either register and file a return with the state (Department of Revenue) or with the county (county Auditor) in which the business is located. This is determined by the business “industry type”. Indicated below are business ”industy type: NAICS codes who must file with the state and County.
State: NAICS codes
County: NAICS codes

What is the States role?
The SC Department of Revenue is required to register certain businesses for reporting this information. This registration is done either by registering through SCBOS or by registering with the Department of Revenue for a sales tax retail license. When registering through SCBOS the Department of Revenue with an agreement with the County Auditors, registers all business regardless of “industry type” for Business Personal Property Tax.

When is the Return Mailed?
The preprinted form (PT-100) is mailed the month after your accounting closing period ends. For most businesses this would be January of each year.

Accounting Closing Period
The accounting closing period is the date in which you close your accounting books for the year for income tax purposes.

Tax Year
The tax year is the year the bill is mailed for that accounting closing period. An accounting closing period in 2005 would show the tax year of 2006 because the bill would be sent in the fall of 2006.

How Do I File a Return?
A separate return (PT-100) must be filed per physical location. The location determines what taxing county and the milleage rate to be applied to the assessment amount.

Due Date for Filing of a return (PT-100)
Businesses are required to file returns with the South Carolina Department of Revenue for purposes of assessment for property taxation on or before the last day of the fourth month after the close of the accounting period. For example: a December 31, 2005 accounting closing period, would receive a return (PT-100) in January 2006 would file the return by April 30, 2006.

Failure to File a Return
If a person fails file a return (PT-100) to list the personal property required by law to be listed in any one year, the value of the property may be charged against the person for taxation with a ten percent penalty added, and the taxes and penalty collected as in other cases. (SC Code 12-37-800(A))

How Do I File an Amended Return?
You may file an amended return by completing a new PT-100 and attaching a letter of explanation for the adjustment you have requested. “The department in its discretion may accept or reject an amended return filed after the time prescribed for filing the return. An amended return may not operate to start or extend the limitation period for assessment and collection of taxes.” (SC Code 12-37-975). The South Carolina Department of Revenue also recognizes a three year statute of limitations from the time the return was due or filed; whichever is later.

How is the Business Personal Property Assessed?
Upon receipt of the PT-100 by the department of revenue, the return is processed. Based on the information provided, the Business Personal Property is assessed at 10.5% of the Net Depreciated Value. In the calculation of the assessed value of property the result must be rounded to the nearest ten dollars. This rounded amount is deemed the assessed value of the property. (SC Code 12-37-120)


How is the Tax Bill Calculated?
The assessed value of the property determined by the return submitted to the department of Revenue is then sent to the county in which the property is located. The amount due on the bill is determined by the county milleage rate applied to the assessment value. The county Auditor then mails a tax bill in this amount to the business in the fall (September) of the year.

What is the County’s Role?
Certain businesses are required to register with the county. This businesses are determined by law . This registration is done either by registering through SCBOS or by registering with the county Auditors office of the county in which the business property is located. Upon registration, the county auditor will mail a preprinted form to complete and file.

When is the Preprinted Form Mailed?
The preprinted form is mailed the month after your accounting closing period ends.

Accounting Closing Period
The accounting closing period is the date in which you close your accounting books for the year for income tax purposes.

Tax Year
The tax year is the year the bill is mailed for that accounting closing period. An accounting closing period in 2005 would show the tax year of 2006 because the bill would be sent in the fall of 2006.

How Do I File a Return?
A separate return must be filed per physical location of the furniture, fixtures and equipment.

Due Date for Filing of a return (County return)
Businesses are required to file returns with the County auditor for purposes of assessment for property taxation on or before the last day of the fourth month after the close of the accounting period. For example: a December 31, 2005 accounting closing period would file the return by April 30, 2006.

Failure to File a Return
If a person fails file a return to list the personal property required by law to be listed in any one year, the value of the property may be charged against the person for taxation with a ten percent penalty added, and the taxes and penalty collected as in other cases. (SC Code 12-37-800(A))

How Do I File an Amended Return?
You may file an amended return by completing a new return and attaching a letter of explanation for the adjustment you have requested. “The County Auditor in their discretion may accept or reject an amended return filed after the time prescribed for filing the return. An amended return may not operate to start or extend the limitation period for assessment and collection of taxes.” (SC Code 12-37-975) There is a three year statute of limitations from the time the return was due or filed; whichever is later.

How is the Business Personal Property Assessed?
Upon receipt of the return by the County auditor, the return is processed. Based on the information provided, the Business Personal Property is assessed at 10.5% of the Net Depreciated Value. In the calculation of the assessed value of property the result must be rounded to the nearest ten dollars. This rounded amount is deemed the assessed value of the property. (SC Code 12-37-120)

How is the Tax Bill Calculated?
When you file the return the County Auditor will assess your Net Depreciated Value at 10.5% rounded to the nearest ten.

Who will bill the business?
The county Auditor will prepare a tax bill for the business. This information to prepare the bill may come from the Department of Revenue or from businesses filings directly with the county auditor. The amount due on the bill is determined by the county milleage rate applied to the assessment value. The county Auditor then mails a tax bill in this amount to the business in the fall (September) of the year.

How to pay the Tax.
Upon receipt of the County Tax bill, the billed amount is then payable to the county Treasurer. The tax is due and payable on or before January 15 of each year.

Penalties for not paying the county Tax Bill
A penalty is applied after the due date for unpaid taxes. This penalty is assessed and payable to the county treasurer. 

Please note: Some counties may have a county Business license that may not be renewed if the form (PT-100) is not filed and/or all taxes are not current.


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NACIS Codes - Business Personal Property under Jurisdiction of South Carolina Department of Revenue

Major Group 72 - Personal services
Major Group 73 - Business services
Major Group 75 - Automotive repair, services and garages
Major Group 76 - Miscellaneous repair services
Major Group 78 - Motion Pictures
Major Group 79 - Amusement and recreation services, except motion pictures


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NAICS Codes - Business Personal Property under County Jurisdiction (unless exempt)

Finance, insurance, and real estate......
Major Group 60 - Banking (Personal Property Exempt)
Major Group 61 - Credit agencies other than banks
Major Group 62 - Security and commodity brokers, dealers, exchanges, and services
Major Group 63 - Insurance (Out of State-Personal Property Exempt)
Major Group 64 - Insurance agents, brokers, and service
Major Group 65 - Real Estate
Major Group 66 - Combinations of real estate, insurance, loans law offices
Major Group 67 - Holding and other investment offices
Major Group 70 - Hotels, rooming houses, camps, and other lodgings
Major Group 80 - Health services
Major Group 81 - Legal services
Major Group 82 - Educational services
Major Group 83 - Social services
Major Group 84 - Museums, art galleries, botanical, and zoological gardens
Major Group 86 - Membership organizations (unless exempt)
Major Group 88 - Private households (county & exempt)
Major Group 89 - Miscellaneous services


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