1350                                           STATE OF SOUTH CAROLINA 
                                                   DEPARTMENT OF REVENUE
                                                                                                  ST-8A 
                                                                                                  (Rev. 8/17/18) 
 dor.sc.gov                                    RESALE CERTIFICATE                                         5010
                             To be completed by purchaser and retained by seller. 
                             Please do not send the certificate to SC Department of Revenue.  
                                                   See instructions on back.
Notice To Seller:
It is presumed that all sales are subject to the 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 
    Department 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.
Seller must maintain a copy of this certificate to substantiate the exemption in the event of an audit.  If this certificate does 
not meet the above requirements, it is not valid and the seller remains liable for the tax.  

Seller Identification:

(Seller's Name)

(Street Address)                                                                           (City)                                         (State)                                             (Zip Code)

Purchaser's Identification and Acknowledgement:

Kind of Business Engaged in by Purchaser 
Items Sold, Leased or Rented to Others by Purchaser 
 
               (Purchaser's Business or Firm Name)                                (Street Address)

                                                                            (City)                                        (State)                                (Zip Code)

(South Carolina Retail License Number, if not S.C. indicate a valid retail 
license number and state)
As 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 firm.  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 SC Department of Revenue as a 
withdrawal from stock and pay the tax thereon based upon the reasonable and fair market value, but not less than the 
original purchase price (See Regulation 117-309.17).  This certificate shall remain in effect unless revoked or cancelled in 
writing.  Furthermore, I understand that by extending this certificate that I am assuming liability for the sales or use tax on 
transactions between me and your firm.  (For additional information, See "Withdrawals From Stock, Merchant" section on 
reverse side).

(Print Name of Owner, Partner or Corp Officer)                             (Signature of Owner, Partner, Member or Corp Officer)

(Date Certificate Completed)                                               (Title)

  50101021

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 the 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 - A sales tax is imposed upon every person engaged or continuing within this state in the business of selling 
tangible personal property at retail. 
 
USE TAX -  A use tax is imposed on the storage, use, or other consumption in this state of tangible personal property 
purchased at retail for storage, use, or other consumption in this state. 
 
TANGIBLE PERSONAL PROPERTY -          "Tangible personal property" means personal 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 - (Regulation 117-309.17): To be included in gross proceeds of sales is 
the money value of property purchased at wholesale for resale purposes and subsequently withdrawn from stock for use 
or consumption by the purchaser. 
 
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 which he would allow to his customers may be deducted; however, in no 
event can the amount used as gross proceeds of sales be less than the amount paid for the goods by the person making 
the withdrawal.

                                      ADDITIONAL INFORMATION

(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 to 10 digits.
 
(2) The following are examples of numbers which 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 simply for reporting use tax and not a retail license number. The 
    words "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's number on the 
    front when using this form.
 
(4) A  wholesaler's  exemption  number  may  be  applicable  in  lieu  of  a  retail  license  number.  A  South  Carolina 
    wholesaler's certificate will have the section 12-36-120(1) printed  by the serial number.

Note:  A copy of Form ST-8A Resale Certificate can be found on the Department's website at https://dor.sc.gov/forms/
find-a-form. It is not required that Form ST-8A be used, but the information requested on the form is required on any 
resale certificate accepted by the seller. For further information about the use of resale certificates, see SC Revenue 
Procedure #08-2, which can be found on the Department's website at https://dor.sc.gov/policy/advisory-opinions-
sales.

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