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     1350                                              STATE OF SOUTH CAROLINA  
                                                       DEPARTMENT OF REVENUE                                                                                          SCDOR-111 
                                                                                                                                                                      (Rev. 6/21/23) 
                                            BUSINESS TAX APPLICATION                                                                                                      8048
 dor.sc.gov                                 Save time by registering online at dor.sc.gov/register.
 See SCDOR-111 Instructions, available at dor.sc.gov/forms, for additional details and assistance with completing this application.
 Section A: Entity Registration Information
Registration selection     Sales & Use Tax                          Withholding Tax                                                              Nonresident Withholding Exemption 
                           (Section D)                              (Section E)                                                                  (Section F)
1. Type of ownership
     Corporation                                                                                                                            Partnership 
     Limited Liability Company                                                                                                              Professional Association 
          Corporation           Partnership           Single Member                                                                         Sole Proprietor 
     Limited Liability Partnership                                                                                                                SC Resident          Non-Resident
          Corporation           Partnership                                                                                                      years &              months lived in SC
     Limited Partnership
2. ID type (required)                                                                                                          3. Business names
FEIN                                                                                                                           Legal 
SSN                                                                                                                            DBA
4. $25 CL-1 fee (This is not applicable for Sole Proprietors.)                                                                 5. State and date incorporated (mm/dd/yy)
     Not paid             Paid at SOS            N/A
 Section B: Owner, Partner, Officer, and Member Information
Social Security         Name                           Title                   Phone                                                             Home address                      Ownership 
 Number                                                                                                                                                                            percentage

 Section C: Business Addresses
Mailing address                                                                                                                Physical address (No PO Box)

                           Street address                                                                                                               Street address

 Unit type             Unit                                         City                                                 State Unit type    Unit                      City

      ZIP                                   In care of                                                                         ZIP                      County        Municipality (required)
 Section D: Account Details       Retail License - $50     Artist & Craftsman's License - $20     Use Tax Certificate - No Fee
 The SCDOR will not issue a Retail License to a person or entity with any outstanding state tax liability.
6. Nature of business (Provide a brief description of your business activity.)                                                 7. Sales & Use Account commence date (mm/dd/yy)

8. Filing frequency (Zero return must be filed for active periods with no sales.)
     Monthly            Seasonal - list active months:
9. Account subtype      Accommodations              Artist & Craftsman                                                         Aviation Tax Max Tax         Retail    Use Tax
10. Does your business sell tobacco products?          Yes          No
 Tobacco products include but are not limited to electronic smoking devices, e-cigarettes, e-cigars, e-pipes, vape pens, e-hookah, 
 and tobacco items that may or may not contain nicotine. For more information on the definitions of tobacco products, see SC 
 Code Section 16-17-501, available at dor.sc.gov/policy.
11. NAICS Code categories
Agriculture, Forestry,             Max Tax (Vehicles) (44)                     Real Estate, Rental &                                                           Health Care & Social  
Fishing, & Hunting (11)                                                        Leasing (53)                                                                    Assistance (62)  
                                   Retail Trade (44-45)                                                                                                         
Mining (21)                                                                    Professional, Scientific,                                                       Arts, Entertainment, &  
                                   Artists & Craftsman (45)                    & Technical Services (54)                                                       Recreation (71) 
Utilities (22)                                                                                                                                                  
                                   Transportation &                            Management of Companies                                                         Accommodation & Food 
Construction (23)                  Warehouse (48-49)                           & Enterprises(55)                                                               Services (72) 
                                                                                                                                                                
Manufacturing (31-33)              Information (51)                            Administrative & Support,                                                       Other Services (81) 
                                                                               Waste Management &                                                               
Wholesale Trade (42)               Finance & Insurance (52)                    Remediation Services (56)                                                       Public Administration (92)
                                                                                
Durable Medical                                                                Education Services (61)
Equipment (44)
     80481039

12. Additional sales selections (check all that apply)
 Large appliances                        Motor oil                Prepaid wireless cards              Rental surcharge
 Lead acid batteries                     Tires                    Service to cellular and personal communications users
13. Sales methods (check all that apply)
 Art shows, craft shows, or festivals                             Physical storefront
 Flea market                                                      Online website:
 Online marketplace (which does not collect sales tax)            Other:
 Examples include Craigslist, Facebook Marketplace
 Section E: Account Details - Withholding
Every employer with employees earning wages in South Carolina must register for Withholding. Other types of payments also require 
state tax Withholding. See instructions for more information. 
14. Withholding account date of first payroll (mm/dd/yy)          15. Sole Proprietor FEIN (required)

 16. Residency status of employer or Withholding agent 
            Resident business                 Nonresident business
 17. Filing frequency for Withholding returns (See Form 105 for Withholding payment frequencies) 
   Quarterly                                Annual  (Must meet specific requirements. See instructions for more information.)               
 Section F: Nonresident Withholding Exemption
Nonresident businesses who have activity but no employees in South Carolina can be granted exemption from Withholding Tax. See 
instructions for more information.
 Nature of business
 I agree to file a South Carolina tax return                    I am not subject to South Carolina Tax Jurisdiction (no NEXUS)
Section G: Banking Information
 18. Financial institution               Phone number                    Email

Section H: Business Contact Information            ***POAs must submit completed and signed SC2848
 19. Contact's name                      Phone number                    Email

Notice of automatic additional account creation: Due to NAICS Code requirements, the applied for account may automatically  
generate a Business Personal Property Account. Additional notification by mail occurs when applicable.
I certify that all information on this application, including any attachments, is true and correct to the best of my knowledge.

Section I: Signatures, Titles, Dates
 Signature of owners, all partners, officers, and members               Title                         Date signed

For more information on starting and running your business in South Carolina, visit scbos.sc.gov. 
 
Make checks payable to SCDOR. 
 
Mail to: SCDOR, PO Box 125, Columbia, SC  29214-0850

Social Security Privacy Act Disclosure 
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i) 
permits a state to use an individual's Social Security Number as means of identification in administration of any tax. SC Regulation 
117-201  mandates  that  any  person  required  to  make  a  return  to  the  SCDOR  must  provide  identifying  numbers,  as  prescribed,  for 
securing proper identification. Your Social Security Number is used for identification purposes. 

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