--- title: "Do I need a South Carolina retail license to sell on eBay?" description: "No: SCDOR says a seller whose goods sell only through a marketplace facilitator isn't a retailer and needs no retail license. Direct sales need a $50 license." canonical: https://resellerindex.com/tax/sellers-permit/south-carolina/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / South Carolina # Do I need a seller's permit to sell on eBay or Poshmark in South Carolina? No: SC Revenue Ruling #19-6 says a third party whose products are sold only through a marketplace operated by a marketplace facilitator is not a retailer, is not required to obtain a retail license or remit sales tax on those sales, and should close any retail license it already holds. Once you also sell through your own website or a store, SCDOR treats you as a retailer that needs a Retail License and remits tax on those sales; the license costs a one-time $50 for each location and doesn't expire. South Carolina calls it a Retail License, issued by the South Carolina Department of Revenue. General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## South Carolina in short - **Sell only on marketplaces that collect the tax:** No: the state says registration is not required - **Also sell direct (own site, Facebook, flea market):** Yes: the state says to register; $50 fee - **Resale certificate:** Resale Certificate (ST-8A) - **Garage and occasional sales:** Not stated on the state's pages we checked - **Where to register:** [MyDORWAY Business Tax Application](https://dor.sc.gov/businesses/apply-business-tax-account/licensing-retail-license) ## If you sell only on eBay, Poshmark and other marketplaces A third party whose products are sold only through a marketplace operated by a marketplace facilitator is not a retailer and is not required to obtain a retail license or remit sales and use tax on those sales; if it already holds a retail license it should close the account with Form C-278. The rule: SC Revenue Ruling #19-6, Question 7. > "the third party is not a retailer and, therefore, is not required to obtain a retail license or remit sales and use tax on such sales." South Carolina Department of Revenue, [SC Revenue Ruling #19-6, Marketplace Facilitators and Third Parties Whose Products are Sold Via a Marketplace](https://dor.sc.gov/sites/dor/files/policies/RR19-6.pdf), Question 7 South Carolina imposes a 6% statewide sales and use tax on retail sales of tangible personal property, plus applicable local taxes reported on the same return. A marketplace facilitator is a retailer that must hold a retail license and remit the tax on everything sold through its marketplace. Sources: [SC Revenue Ruling #19-6, Marketplace Facilitators and Third Parties Whose Products are Sold Via a Marketplace](https://dor.sc.gov/sites/dor/files/policies/RR19-6.pdf); [Licensing - Retail License](https://dor.sc.gov/businesses/apply-business-tax-account/licensing-retail-license); [Remote Sellers](https://dor.sc.gov/sales-use-tax-index/sales-tax/remote-sellers). ## If you also sell direct: your own site, Facebook, flea markets, consignment Every person engaged in business in South Carolina as a retailer must get a Retail License before making taxed retail sales, including internet and infrequent sales, with a separate license for each location; a third party that sells through a marketplace and through its own website or store is a retailer for those other sales. A remote seller needs one once its South Carolina gross revenue exceeds $100,000 in the previous or current calendar year. - **Fee:** A one-time, non-refundable $50 for each retail location (SC Code § 12-36-510); an Artist & Craftsman License for craft shows and festivals is $20. - **Renewal:** The Retail License doesn't expire or need renewing while the same owner operates at the same location; South Carolina law requires surrendering it after 24 consecutive months without sales. - **Register:** [MyDORWAY Business Tax Application](https://dor.sc.gov/businesses/apply-business-tax-account/licensing-retail-license) > "A Retail License has a one-time $50 fee for each of your retail locations." South Carolina Department of Revenue, [Remote Sellers](https://dor.sc.gov/sales-use-tax-index/sales-tax/remote-sellers), What you should know about the Retail License Sources: [Licensing - Retail License](https://dor.sc.gov/businesses/apply-business-tax-account/licensing-retail-license); [SC Revenue Ruling #19-6, Marketplace Facilitators and Third Parties Whose Products are Sold Via a Marketplace](https://dor.sc.gov/sites/dor/files/policies/RR19-6.pdf); [Remote Sellers](https://dor.sc.gov/sales-use-tax-index/sales-tax/remote-sellers); [South Carolina Code of Laws, Title 12, Chapter 36, South Carolina Sales and Use Tax Act](https://www.scstatehouse.gov/code/t12c036.php); [Sales and Use Tax Manual, Chapter 23 - Frequently Asked Questions (September 2025)](https://dor.sc.gov/sites/dor/files/Documents/Policy%20Manuals/Chapter%2023%20-%20Frequently%20Asked%20Questions.pdf). ## Resale certificate: buying inventory without paying sales tax - **The form:** [Resale Certificate (ST-8A)](https://dor.sc.gov/sites/dor/files/forms/ST8A.pdf) - **Do you need your own permit to give one?** Yes: the state ties the certificate to the buyer's own permit or account number ST-8A is intended for licensed retail merchants buying tangible personal property for resale, lease or rental; the buyer enters its South Carolina retail license number (or another state's license number and state) and signs, and liability for the sales tax shifts from the seller to the buyer. The certificate stays in effect until revoked in writing, and goods later withdrawn from stock for the business's own use are reported and taxed. ### Thrift stores, estate sales and yard sales The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy. ### Misusing a certificate If a buyer uses a resale certificate to buy goods tax-free that it knows are not exempt, it is liable for the tax plus a penalty of 5% of the tax for each month or part of a month the failure continues, up to 50%, on top of other penalties. > "This certificate is intended for use by licensed retail merchants purchasing tangible personal property for resale, lease or rental purposes." South Carolina Department of Revenue, [ST-8A, Resale Certificate (Rev. 12/29/25)](https://dor.sc.gov/sites/dor/files/forms/ST8A.pdf), Notice To Seller Sources: [ST-8A, Resale Certificate (Rev. 12/29/25)](https://dor.sc.gov/sites/dor/files/forms/ST8A.pdf). ## Garage sales, yard sales and other occasional sales Not stated on the state's pages we checked. South Carolina law says a retail license is not required of persons selling at flea markets or holding a yard sale not more than once a quarter, unless they do so as a regular business. The pages checked address only the license, not whether such sales are taxed. The rule: [SC Code § 12-36-510(B)(1)](https://www.scstatehouse.gov/code/t12c036.php). > "If you conduct a yard sale only once a quarter, you do not need a retail license unless conducting yard sales is a regular business in which you are engaged." South Carolina Department of Revenue, [Sales and Use Tax Manual, Chapter 23 - Frequently Asked Questions (September 2025)](https://dor.sc.gov/sites/dor/files/Documents/Policy%20Manuals/Chapter%2023%20-%20Frequently%20Asked%20Questions.pdf), Question 11 Sources: [South Carolina Code of Laws, Title 12, Chapter 36, South Carolina Sales and Use Tax Act](https://www.scstatehouse.gov/code/t12c036.php); [Sales and Use Tax Manual, Chapter 23 - Frequently Asked Questions (September 2025)](https://dor.sc.gov/sites/dor/files/Documents/Policy%20Manuals/Chapter%2023%20-%20Frequently%20Asked%20Questions.pdf). ## Worked examples ### Two permanent locations A reseller who adds direct sales from two permanent South Carolina locations pays $50 for each Retail License, $100 in all, once; the licenses don't need renewing while the same owner stays at those locations. ### Penalty for misusing a resale certificate A buyer who knowingly uses ST-8A to avoid $30 of tax owes the $30 plus 5% of it for each month unpaid: $6 after four months (20%), and no more than $15 once the 50% cap is reached. ### A remote seller crossing $100,000 in May A seller outside South Carolina passes $100,000 of South Carolina gross revenue in May. SCDOR says it obtains a Retail License and remits tax beginning the first day of the second calendar month after economic nexus is established, here July 1. ## Edge cases and details - ST-8A is written for licensed retail merchants, while Revenue Ruling #19-6 says a marketplace-only seller isn't a retailer and should close its license; the pages checked don't say how such a seller buys inventory tax-free, so ask SCDOR before relying on a resale certificate. - Artists and crafters selling their own work at craft shows and festivals more than four times in a fiscal year need a $20 Artist & Craftsman License; selling anywhere else, including online, needs the $50 Retail License. - Retailers selling at a special event (a show, fair or festival that charges admission and runs under 12 consecutive days) may file a special events return within five days instead of getting a license for it. - A Retail License is not the same as a county business license, which may also be required. ## What to do 1. Marketplace-only: SC Revenue Ruling #19-6 says a seller whose products sell only through a marketplace facilitator needs no Retail License, and that one it already holds should be closed with Form C-278. 2. Adding your own website, a booth or a store: apply for a $50 Retail License per location through MyDORWAY before your first direct sale. 3. Buying inventory: licensed retailers give suppliers Form ST-8A with their retail license number. 4. Holding more than one yard sale or flea market day a quarter, or doing it regularly: check with SCDOR or a tax professional about licensing. ## Common questions ### Do I need a South Carolina retail license for eBay or Poshmark sales? Not if all your products sell through a marketplace facilitator, according to SC Revenue Ruling #19-6; you need one for sales through your own website or store. ### How much is a South Carolina retail license? $50 one time for each retail location; it doesn't expire while the same owner operates at the same location. ### Do I need a license for a yard sale in South Carolina? Not if you hold a yard sale only once a quarter and it isn't a regular business, SCDOR says. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [South Carolina: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/south-carolina/) - [Rhode Island: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/rhode-island/) - [South Dakota: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/south-dakota/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes South Carolina's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the South Carolina Department of Revenue directly. ## Sources Official pages this page is built from, with the day each was read. - South Carolina Department of Revenue: [SC Revenue Ruling #19-6, Marketplace Facilitators and Third Parties Whose Products are Sold Via a Marketplace](https://dor.sc.gov/sites/dor/files/policies/RR19-6.pdf); read Oct 23, 2026. Marketplace-only third parties need no retail license; mixed sellers do; facilitators are retailers. - South Carolina Department of Revenue: [Licensing - Retail License](https://dor.sc.gov/businesses/apply-business-tax-account/licensing-retail-license); read Oct 23, 2026. Who needs a Retail License; per location; $50 and $20 licenses; no expiry; 24-month surrender; 6% statewide tax. - South Carolina Department of Revenue: [Remote Sellers](https://dor.sc.gov/sales-use-tax-index/sales-tax/remote-sellers); read Oct 23, 2026. $100,000 economic nexus; one-time $50 fee; start date; local taxes on one return. - South Carolina Department of Revenue: [Sales and Use Tax Manual, Chapter 23 - Frequently Asked Questions (September 2025)](https://dor.sc.gov/sites/dor/files/Documents/Policy%20Manuals/Chapter%2023%20-%20Frequently%20Asked%20Questions.pdf); read Oct 23, 2026. Who needs a retail license; MyDORWAY; flea market and yard sale questions. - South Carolina Department of Revenue: [ST-8A, Resale Certificate (Rev. 12/29/25)](https://dor.sc.gov/sites/dor/files/forms/ST8A.pdf), dated Dec 29, 2025; read Oct 23, 2026. Resale certificate for licensed retail merchants; liability shift; misuse penalty. - South Carolina Legislature: [South Carolina Code of Laws, Title 12, Chapter 36, South Carolina Sales and Use Tax Act](https://www.scstatehouse.gov/code/t12c036.php); read Oct 23, 2026. § 12-36-510 license tax, exemptions for quarterly yard sales and flea markets, special events. Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. A full-time reseller runs The Reseller Index and will edit every newsletter issue once the newsletter starts. Every number links to its source and carries the date we checked it. Spot an error? [Tell us](https://resellerindex.com/corrections/) and we'll fix it in the public corrections log. General information, not tax, legal or financial advice. 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