Do You Need a Reseller Permit in South Carolina?
If your business is involved in the retail sale of tangible personal property anywhere in South Carolina, you need a retail license. Every location you control that is engaged in this activity must have a separate permit. A remote seller—that is, a business that does not have a physical location in the state but carries out transactions here—must have a South Carolina wholesale license if its gross revenues exceed $100,000.
In addition to the above, certain types of services are taxable, and businesses that engage in these activities must have a retail license. Relevant services include dry cleaning, communication services, rental of accommodations, jewelry repair, and shoe repair.
A retail license remains valid for the lifetime of the business, unless there is a change in ownership. In this case, the new owner must apply for a new license.