South Carolina State Law

South Carolina businesses must register with the Secretary of State before conducting business. Sole proprietors using a trade name must file a DBA with the county register of deeds. Businesses…

Source: SC Secretary of State

South Carolina employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the…

Source: SC Department of Employment and Workforce

The South Carolina Small Business Development Center (SC SBDC) network provides free one-on-one business advising, financial analysis assistance, and training to South Carolina entrepreneurs. The network is hosted by the…

Source: SC Small Business Development Center

Home-based businesses in South Carolina are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer…

Source: SC Department of Commerce

South Carolina LLCs are formed by filing Articles of Organization with the Secretary of State and paying a $110 fee. All LLCs must designate a registered agent with a South…

Source: SC Secretary of State

South Carolina corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a minimum $135 fee based on authorized shares. Corporations must designate a registered…

Source: SC Secretary of State

South Carolina LLCs and corporations must file an Annual Report with the Secretary of State by the due date each year. The filing fee is $25 for LLCs. Failure to…

Source: SC Secretary of State

South Carolina imposes a flat 5% corporate income tax on net income attributable to South Carolina, reduced from 5% under recent legislation with further reductions planned. C corporations file Form…

Source: SC Department of Revenue

South Carolina imposes a state sales tax of 6% on retail sales of tangible personal property and certain services, with county taxes bringing combined rates up to 9% in some…

Source: SC Department of Revenue

South Carolina does not have a state minimum wage law and defaults to the federal minimum of $7.25 per hour. Tipped employees may be paid $2.13 per hour provided tips…

Source: SC Department of Labor Licensing and Regulation

South Carolina employers with four or more employees must carry workers compensation insurance. Agricultural employers and domestic servants are among the limited exempt categories. Coverage may be obtained through a…

Source: SC Workers Compensation Commission

South Carolina professional licensing is administered by the Department of Labor Licensing and Regulation, which oversees more than 40 licensing boards covering contractors, engineers, architects, real estate agents, healthcare providers,…

Source: SC Department of Labor Licensing and Regulation

South Carolina requires general and mechanical contractors performing work valued at $5,000 or more to be licensed by the Contractor Licensing Board. Residential specialty contractors have separate requirements. Electrical, plumbing,…

Source: SC Contractor Licensing Board

South Carolina Job Development Credits allow qualifying businesses to retain a portion of employee state withholding taxes as an incentive for job creation. The credit amount depends on the county…

Source: SC Department of Commerce