•Tax Information
•Forms and Instructions
•Refunds
•Tax Policy
•Electronic Services
•News Releases
•Publications
•Tax Workshops
•Links to Other Sites
•Debtors Corner
•GEAR
•DOR Administration
•Strategic Plan
•Contact Information
•Search DOR
•Site Map
•Help
 
 
 
 
 
 
 
 
 
 
 
 
scbos_tmp

  

DOR Home

South Carolina Department of Revenue

Business Tax Registration Application

 

Ø       Business Tax Registration Application: SCTC-111,  File electronically, SCTC-111 Inst

Ø       Sales Tax Exemption Applications: ST-10,  ST-10-G,  ST-387,  ST-396,  ST-393

Ø       Application for Exemptions from 1% Local Option Tax for: ST-10-C

Ø       Special Exceptions: FORM 110

Ø       Admissions Tax: L-514,  L-2068

Ø       Alcoholic Beverage License Applications: ABL-901 Inst

Ø       Alcoholic Beverage License Applications: ABL-900,  ABL-901,  ABL-902,  ABL-903

Ø       ABL Local Option Permit: ABL-29,  ABL-29A

Ø       Renewal of Licenses:  ABL-565,  File electronically

Ø       Beer and Wine Producers: ABL-500 (Packet)

Ø       Alcoholic Liquor Producers: ABL-107 (Packet)

Ø       Bingo Applications: L-2058,  L-2057,  L-2060,  L-2128

Ø       Corporate: CL-1

Ø       Dry Cleaner: L-2093

Ø       Motor Carrier: PT-442

Ø       Motor Fuel: L-2045,  L-2080,  L-2140

Ø       Cigarettes / Tobacco Products: L-915,  L-917,  L-2074

Ø       Coin-Operated Device Machine Licenses: L-2081,  L-2082

 

Business Tax Registration Application SCTC-111

SCTC-111

The SCTC-111 will register you for Retail License (Sales and Use Tax), Use Tax Registration, Employee Withholding and Business Personal Property (indirectly for certain SIC codes).

To register electronically with the SCTC-111, click on the DOR BOS logo.

SCTC-111 Inst

Instructions for the SCTC -111.

Top

 

Sales Tax Exemption Applications:

ST-10

Certificate of Exemption Application (for Wholesalers, Manufacturers, Contractors, Purchasers and/or Out-Of-State Retailers.

ST-10-G

Certificate of Exemptions Application for Federal Government Contract.

ST- 387

Exempt Organizations Application (under Code Section 12-36-2120(41)).

ST-396

Foodstuffs Sold to Certain Nonprofit Organizations Exemption Application.

ST-393

Festival Exemptions Application.

Top

Applications for Exemptions from 1% Local Option Tax for:

ST-10-C

Construction Contractors

Top

Special Exceptions:

Form 110

Retail License Application for Artist and Craftsmen - For sales only at special events. (Doesn't need to fill out the SCTC-111).

Top

Admissions Tax

L-514

Operate place of Amusement (Application for license).

L-2068

Application for Admissions Tax Exemption.

Top

Alcoholic Beverage License Applications

ABL-900

Special Event (1 Day) Temporary Permits For Temporary Retail Sales of Beer, Wine, Mini-bottle and/or Alcoholic Liquor (Application Packet).

ABL-901 Inst

General Information for Beer, Wine, and Alcohol Liquor Applications.

ABL-901

Alcoholic Beverage License Application For Manufacturers, Wholesalers and Retailers of Beer, Wine and Alcoholic Liquor (Application Packet).

ABL-902

Application for In-State Brewery, Winery, Liquor Manufacturer, Beer/Wine and/or Liquor Wholesaler.

ABL-903

Food Manufacturer's License.

Top

 

ABL Local Option Permit:

An ABL local option permit allows for on premises sale and consumption of Alcohol on Sundays. Businesses must apply using the ABL- 29 or the ABL-29A and be located within one of the local option counties or municipalities as listed.

ABL-29

Local Option Weekly Permit Application for Business or Club.

ABL-29A

Local Option Annual Permit Application for Business or Club.

Top

Renewal of Licenses:

ABL-565

ABL Renewal Licensing Form (for all ABL licenses).

To renew electronically click the DOR BOS logo.

Top

ABL-500, ABL-568, and ABL-569 forms must be completed by Beer and Wine Producers

ABL 500 (packet)

Beer and Wine Producers Registration Application (SC).

 

Beer and Wine Producers Authorization of Wholesalers.

 

Beer and Wine Brands - Registration Application.

Top

ABL-107, ABL-107A and ABL-107B forms must be completed by Alcoholic Liquor Producers

ABL-107 (packet)

Alcoholic Liquor Producer (Application for Certificate).

 

Alcoholic Liquor Brands - Registration Application.

 

Alcoholic Liquor Producer Representative (Application for Certificate of Registration).

 

ABL-Federal Form

ABL Federal Forms.

Top

Bingo

L-2058

Bingo License Application - Non-Profit Organizations.

L-2057

Bingo Promoter License Application.

L-2060

Bingo Class D License Application.

L-2128

Bingo Game Cards - Application for License to Manufacture or Distribute.

L-2066

Bingo Revenue Bond (Organizations and Promoters).

For Information Contact (803)898-5393

Bingo Revenue Bond (Manufacturers and Distributors).

Top

Corporate

CL-1

Corporate - First Report of Corporations.

Top

Dry Cleaner

L-2093

Dry Cleaner Facility Registration Application.

For Information Contact (803)898-5391

Dry Cleaner Supplier Application.

Top

Motor Carrier

PT-442

Motor Carrier Property Tax Application.

Top

Motor Fuel

L-2045

Motor Fuel License Application.

L-2080

Motor Fuel Tax Bond.

L-2140

Motor Fuel Refund (Unregistered entities must register to receive refund of tax paid on Diesel Fuel used for Off Road Purposes).

Top

 

Cigarettes / Tobacco Products

L-915

Cigarettes / Tobacco Products - Application for License to Purchase, Sell and Distribute  Manufactured Tobacco through Vending Machines.

L-917

Cigarettes / Tobacco Products - Manufacturer's Sales Representatives' License Application for Cigarette, Cigar and Tobacco Products.

L-2074

Cigarettes / Tobacco Products Bond - State Tax Bond.

Top

Coin-Operated Device Machine Licenses

Examples of these machines are jukeboxes, kiddy rides, video games, pool tables, pinball machines, etc. The law separates machines into three classifications, Type I, Type II and Type III. See the instructions on the back of the form to determine machine classifications. Note: S.C. law prohibits the operation or possession of video poker or other gambling devices. Vending machines are not licensed by the state.

 

Application L-2081

Machine License: Each individual machine must have a separate license displayed on the machine.

Top