1350                                                                          STATE OF SOUTH CAROLINA 
                                                                                  DEPARTMENT OF REVENUE
                                                                                                                                 ST-8A 
                                                                                                                                 (Rev. 6/22/23) 
 dor.sc.gov                                                                       RESALE CERTIFICATE                             5010

           Need to verify a Retail License number? Visit dor.sc.gov/verify-a-retail-license.
Notice To Seller:
It is presumed that all sales are subject to Sales Tax until the contrary is established. The burden of proof is on the seller 
that the sale of tangible personal property is not a retail sale. However, if the seller receives a resale certificate signed by 
the purchaser stating that the property is purchased for resale, the liability for the Sales Tax shifts from the seller to the 
purchaser. 
 
This certificate is intended for use by licensed retail merchants purchasing tangible personal property for resale, lease or 
rental purposes. To be valid, the following conditions must be met: 
 1. The resale certificate presented to the seller by the purchaser contains all the information required by the SCDOR 
    and has been fully and properly completed. 
 2. The seller did not fraudulently fail to collect or remit the tax, or both. 
 3. The seller did not solicit a purchaser to participate in an unlawful claim that a sale was for resale.

The seller must maintain a copy of this certificate to substantiate the exemption in the event of an audit. This certificate is  
not valid if it does not meet the above requirements, and the seller remains liable for the tax.
Seller's Information:

Name

Address                                                                           City                                           State                                             ZIP

Purchaser's Information and Acknowledgement:

Type of business: 
 
Type of items sold, leased or rented to others: 
 
Business name                                                                     Street Address

South Carolina Retail License Number                                               City                                        State                                ZIP
If not SC, indicate a valid retail license number and state.

As the purchaser, I certify that I am engaged in the business of selling, leasing or renting tangible personal property of the 
kind and type sold by your business. I also certify that if the tangible personal property is withdrawn, used or consumed by 
the business or person withdrawing it (even if later resold), I will report the transaction to the SCDOR as a withdrawal from 
stock and pay the tax based upon the reasonable and fair market value, but not less than the original purchase price. For 
more information, see Regulation 117-309.17, available at dor.sc.gov/policy. This certificate shall remain in effect unless 
revoked or canceled in writing. Furthermore, I understand that by extending this certificate, I am assuming liability for the 
Sales or Use Tax on transactions between your business and me.

Print name of owner, partner or officer                                           Signature of owner, partner, or officer

Date certificate completed                                                        Title

    50101039

Notice to Purchaser: If a purchaser uses a resale certificate to purchase tangible personal property tax free which the 
purchaser knows is not excluded or exempt from Sales Tax, then the purchaser is liable for the tax plus a penalty of 5% of 
the amount of the tax for each month, or fraction of a month, during which the failure to pay the tax continues, not 
exceeding 50% in the aggregate. This penalty is in addition to all other applicable penalties authorized under the law.

Sales Tax: Sales Tax is imposed on all retailers within South Carolina and applies to all retail sales of tangible personal 
property within the state. Retailers making sales of tangible personal property in South Carolina are required to remit the 
Sales Tax to the SCDOR. 
 
Use Tax: Use Tax is imposed upon the consumer of tangible personal property that is purchased at retail for use, storage, 
or consumption in South Carolina. The Use Tax applies to purchases from out-of-state retailers.  
 
Tangible Personal Property:  Tangible personal property means property which may be seen, weighed, measured, felt, 
touched, or which is in any other manner perceptible to the senses. It also includes services and intangibles, including 
communication, laundry and related services, furnishing of accommodations and sales of electricity, and does not include 
stocks, notes, bonds, mortgages, or other evidences of debt. 
 
Withdrawal from Stock, Merchants:     The money value of property purchased at wholesale for resale purposes and 
subsequently withdrawn from stock for use or consumption by the purchaser must be included in the gross proceeds of 
sales. See Regulation 117.309.17, available at dor.sc.gov/policy, for more information. 
 
The value to be placed upon such goods is the price at which these goods are offered for sale by the person withdrawing 
them. All cash or other customary discounts allowed to their customers may be deducted; however, the gross proceeds of 
sales cannot be less than the amount paid for the goods by the person making the withdrawal.

 1.  A valid SC retail license number contains the words Retail License in bold printed at the top of the license and is 
     comprised of 9 digits.
  
 2.  The following are not acceptable for resale purposes  Social:Security Numbers, Federal Employer Identification 
     numbers, and Use Tax registration numbers. A South Carolina certificate of registration (Use Tax registration 
     number) is for reporting Use Tax and is not a Retail License number.  Certificate of Registration is printed at the 
     top of the certificate. 
  
 3.  Another state's resale certificate and number is acceptable in this state. Indicate the other state and its number on 
     the front when using this form.
  
 4. A wholesaler exemption number may be applicable in lieu of a Retail License number. A South Carolina wholesale 
     exemption certificate will have SC Code Section 12-36-120(1) printed by the serial number.

Note: You are not required to use the ST-8A, but the information requested on the form is required on any resale 
certificate accepted by the seller.  
For more information about the use of resale certificates, visit dor.sc.gov/policy/advisory-opinions-sales. 
 
Need to verify a Retail License number? Visit dor.sc.gov/verify-a-retail-license.

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