1350                                          STATE OF SOUTH CAROLINA  
                                              DEPARTMENT OF REVENUE 
                                                                                                                   SCDOR-111 RS 
                            REMOTE SELLER SALES AND USE TAX REGISTRATION                                           (Rev. 6/21/23) 
dor.sc.gov                                  Register online at dor.sc.gov/register.                                    8053
                            Choose Remote Seller (out-of-state business) application.
Section A - Remote Seller Sales and Use Tax Registration - $50.00 - Make Checks Payable to SCDOR
1. Owner, Partnership, or Corporate Charter Name                        2. FEIN 
                                                                                   SSN
3. Mailing address (for all correspondence)                             4. Type of ownership
                                                                                   Sole Proprietor (one owner)
                            In care of                                             Partnership (two or more owners, other than LLP)
                                                                                   LLC/LLP filing as:
                            Street                                                      Corporation      Partnership      Single Member
                                                                                   Corporation 
         City               State                              ZIP
                                                                                        State and date incorporated
5. Business phone number    6. Daytime phone number                                Other (explain)

7. Email                    8. Fax number                               9. Requested open date of SC Retail License

10. Physical location of business (No PO Box) 

              Street                                               City                           State                ZIP

Section B: Remote Seller Questions (REQUIRED)
11. Description of products sold at retail in South Carolina

12. Where products are listed or sold
Own website: _______________________________________________________________________________________ 
Marketplace 
     Marketplace website: ______________________________________________________________________________ 
     Is Marketplace collecting Sales & Use Tax on your products?       Yes        No 
Other - describe: ____________________________________________________________________________________
13. Sales in South Carolina                                    Prior year: 20_____    Current year: 20_____
Total gross revenue from all sales into SC
14. 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.
Section C: Names of Business Owner, General Partners, Officers, or Members
         SSN                Name/Title/General Partners                               Home address                     % Ownership

              After completing all sections, sign and date the application below.
  I certify that all information on this application, including any attachments, is true and correct to the best of my knowledge.

             Signature of owner, partner, or corporate officer                     Title                           Date
Mail this form and $50 payment 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. 
80531023

                Instructions for SCDOR-111 RS Remote Seller Sales and Use Tax Registration 
                                    Register online at dor.sc.gov/register. 
                      Choose Remote Seller (out-of-state business) application to get started.
The application should be completed by remote sellers only. A retailer with physical presence in South Carolina 
or currently licensed with the SCDOR for Sales and Use Tax purposes should not use this application. 
 
A remote seller is a retailer with no physical presence in South Carolina. A remote seller with substantial economic nexus 
with South Carolina is responsible for obtaining a Retail License and paying South Carolina Sales and Use Tax. A remote 
seller has economic nexus with South Carolina when they have gross revenue of sales of tangible personal property into 
South Carolina greater than $100,000 in the previous calendar year or the current calendar year. See the instructions for 
Line 9 to get additional information on when a remote seller is required to obtain a Retail License. 
 
The $100,000 economic nexus standard for a remote seller includes: 
 • The total gross revenue from all sales of tangible personal property delivered into South Carolina, including all 
   taxable retail sales, exempt retail sales, and wholesale sales of tangible personal property 
 • The total gross revenue from all sales of products transferred electronically into South Carolina, whether or not 
   the transfer of such product is subject to South Carolina Sales and Use Tax, and 
 • The total gross revenue from all services delivered into South Carolina, whether or not the service is subject to 
   South Carolina Sales and Use Tax. 

Line   9 –  Enter the requested open date for a South Carolina Retail License. 
          For  example, a remote seller with economic nexus in calendar year 2017, or from January 1, 2018 through 
          September 30, 2018, is responsible for remitting the Sales and Use Tax for all taxable sales made into South 
          Carolina beginning November 1, 2018. Therefore, the requested open date on Line 9 should be November 1, 
          2018. A remote seller who establishes economic nexus in South Carolina on December 10, 2018 should 
          indicate an open date of February 1, 2019 on Line 9. 
           
          If the date is missing, we will reject your application.

Line 10 – Enter the physical location of the business (street address required, no PO box).  
           
          If the address is missing, we will reject your application. 

Line 12 –  Check the box representing where the products are sold. If a marketplace, indicate website of marketplace in 
          the space provided. Check Yes if the marketplace is collecting Sales and Use Tax on your products. If not, 
          check No. If Other, describe in the space provided.

Line 13 –  Enter the total gross revenue of sales in SC for the prior and current year in the space provided. Total gross 
          revenue includes sales on your own website and sales through a marketplace. For more information, see 
          Revenue Ruling #18-14, available at dor.sc.gov/policy.

Line 14 – Check the box representing whether or not you sell tobacco products. For more information, see SC Code 
          Section 16-17-501, available at dor.sc.gov/policy.

Signature: This application must be signed by the owner, partner, or corporate officer.      If the signature or $50.00 
payment is missing, we will reject your application. 
 
Sales Tax returns are due based on the requested open date from Line 9. The initial return is due by the 20th of the 
month following the requested open date. For example, if your requested open date is November 1, 2018, your first return 
would be due by December 20, 2018. If a Retail License is approved, it does not expire and your company will be required 
to file monthly Sales Tax returns until the license is closed. 
 
Questions? We're here to help. Contact us at RegistrationForTaxes@dor.sc.gov. 
 
Mail application and payment to: SCDOR, PO Box 125, Columbia, SC 29214-0850 
 
The fastest, easiest way to complete this application is using our online Business Tax Application at dor.sc.gov/register. 
Choose Remote Seller (out-of-state business) application          to get started As. part of the online Business Tax 
Application, you'll sign up for a MyDORWAY account. With MyDORWAY, you can manage all your tax accounts from one 
login, save electronic copies of correspondence, and review return and payment history.