Reseller tax guide

South Carolina resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about South Carolina: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

Read this first

Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed Oct 8, 2026

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

Jump to the sources

At a glance

South Carolina quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate: 6.00%^[6]
Resale certificate: Form ST-8A (Resale Certificate)^[6]
Certificate expiry (as listed): No expiry listed in the source^[6]
Permit or registration: Retail License^[1]
Cost of the permit: $50 non-refundable fee^[1]
Online application offered: Yes^[1]
Where to apply: State application page^[1]
Certificate form: State certificate form^[2]

Keep each purchase receipt linked to the items it covers. Get the app

Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a Retail License.^[1] The state says the cost is: $50 non-refundable fee.^[1] The state says it offers an online application.^[1] State application page.^[1]

The resale certificate the state lists is Form ST-8A (Resale Certificate). The source cited lists no expiry.^[6] The state's certificate form asks for a permit or registration number.^[2] State certificate form.^[2]

Sourcing

What the state says about buying inventory for resale

Multistate certificates

The state says it accepts the Multistate Tax Commission uniform certificate.^[5]

Out-of-state buyers

The ST-8A instructions say another state's resale certificate and number is acceptable in South Carolina, with the other state and its number written on the form.^[2]

Other points the sources mention

SCDOR says Retail Licenses do not expire, but must be updated if the business location changes.^[1]
SCDOR says a retail license is not needed for a yard sale held only once a quarter, unless yard sales are a regular business for the seller.^[3]
The ST-8A says Social Security numbers, federal EINs and Use Tax registration numbers (Certificate of Registration) are not acceptable on it. A valid Retail License number has 9 digits.^[2]
The ST-8A stays in effect until revoked or canceled in writing. The form says the seller keeps a copy to substantiate the exemption in an audit.^[2]

Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for South Carolina. According to the state's information, a purchaser who paid sales tax to a seller is pointed to the seller first. The state describes a purchaser filing directly only with a seller-signed assignment or waiver, or proof that the seller refused.^[6]

Who files, per the state: Seller first, per the state^[6]
Refund form named by the state: Form ST-14 (Sales & Use Tax Refund Claim); a purchaser's claim also involves Form ST-16 (Assignment of Rights to a Sales Tax Refund) from the seller^[6]
How the state says to submit: Online through MyDORWAY (File a Claim for Refund), or Form ST-14 by mail. The Department describes the seller as the party that requests the refund, with purchasers using an ST-16 assignment from the seller.^[6]
Time limit the state describes: Generally 3 years^[6]

The Department says a refund claim is filed within three years of the date the original return was submitted, and describes attaching a copy of the exempt or resale certificate relevant to the claim.^[6]

Illustration

Illustration: the South Carolina state base rate applied to an amount you enter

Example monthly spend before tax (dollars)

Enter an amount to see an illustration.

Illustration only. It applies the 6.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed Oct 8, 2026. Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

Get the app

A free plan is available.

FAQ

Common questions and what the sources say

Do I need a retail license to sell on eBay in South Carolina?

SCDOR says every person who engages in business in South Carolina as a retailer needs a Retail License before making taxed retail sales, including internet sales and infrequent sales. Its marketplace facilitator letter says a person whose products are sold exclusively through a marketplace facilitator is not a South Carolina retailer and does not need a retail license for those sales. Applications are made through the Business Tax Application on MyDORWAY.^{[1, 4]}

How do I get a resale certificate in South Carolina?

The state's resale certificate is Form ST-8A, intended for licensed retail merchants, and it asks for the purchaser's South Carolina Retail License number. SCDOR says use of the ST-8A is not required, but that the information on it is required on any resale certificate a seller accepts.^[2]

Does a South Carolina resale certificate expire?

The ST-8A says it remains in effect unless revoked or canceled in writing. SCDOR also says Retail Licenses do not expire, but must be updated if the business location changes.^{[1, 2]}

Can I use another state's resale certificate in South Carolina?

The ST-8A instructions say another state's resale certificate and number is acceptable in South Carolina, with the other state and its number indicated on the front of the form.^[2]