A South Carolina resale certificate lets a qualifying licensed retail merchant buy tangible personal property tax-free when the property is intended for resale, lease, or rental. The usual form is ST-8A. A separate form, ST-8, is for a qualifying exemption on a single sale. Complete the appropriate certificate and give it to the seller; do not send either form to the South Carolina Department of Revenue (SCDOR).
To claim resale treatment, first confirm that your business holds the required retail license and that the specific purchase is for resale, lease, or rental—not for your own use. South Carolina’s local taxes can vary by county, and certain large purchases are subject to a maximum state tax and may be treated differently for local tax. Those rules do not make an otherwise ineligible purchase a resale purchase.
What a South Carolina resale certificate does
A resale certificate documents why a retailer is buying taxable goods without paying sales tax to its supplier: the goods are intended to be resold, leased, or rented in the ordinary course of business. In South Carolina, ST-8A is the Department’s resale certificate form. The certificate supports the seller’s decision not to collect tax on that purchase; it does not make the goods tax-free if you later use them yourself.
The seller must have a properly completed certificate containing the information required by SCDOR and retain it to support the transaction if audited. If you divert goods from resale to business or personal use, the resale basis no longer applies to that use and you may owe tax. Keep purchase and inventory records that show what happened to the goods.
Confirm your business and purchase qualify
South Carolina’s ST-8A is intended for licensed retail merchants buying tangible personal property for resale, lease, or rental. Before presenting it, confirm that your business has the required retail license and that the particular items are being acquired for one of those purposes. A business name or tax registration alone does not turn supplies, equipment, or goods consumed in operations into resale inventory.
For ecommerce and cross-border sellers, review the actual destination and use of each purchase. Goods bought for resale may qualify, while packaging, office equipment, samples, or other items used by your business require a separate tax analysis. If the intended use is mixed or unclear, do not assume the whole purchase qualifies; confirm the treatment with SCDOR or ask a compliance provider to review the facts.
Get the retail license before claiming resale
South Carolina requires a retail license for retail merchants, including out-of-state retailers with South Carolina nexus. SCDOR administers sales and use tax, and businesses use MyDORWAY for online tax services and registration. Obtain the appropriate license before making resale claims, and use the license details requested on the certificate.
Registration and resale eligibility are related but distinct. A license does not make every purchase exempt: the goods still must be acquired for resale, lease, or rental. If your business ownership or operating details change, check with SCDOR whether the license remains valid and whether your certificate information needs updating. Do not rely on an old certificate if its identifying details no longer match your business.
Choose ST-8A or ST-8
Use ST-8A for qualifying purchases of tangible personal property intended for resale, lease, or rental. SCDOR does not require you to use the printed ST-8A form, but an alternative certificate or letter must contain the information required for a valid resale certificate. A seller may accept an out-of-state certificate if it contains that information.
ST-8 is an exemption certificate for a single sale, not a general resale certificate. It is used when a particular purchase qualifies for an exemption listed on the form. The purchaser completes it, identifies the applicable exemption, and gives it to the seller, who keeps a copy. Do not use ST-8 as a substitute for ST-8A when the reason for tax-free treatment is resale.
Complete the certificate and send it to the seller
Complete every applicable field accurately. ST-8A calls for purchaser and business details, the relevant retail license number (or the state and retail license number for a business operating in another state), the kind of business, and the seller and purchase information requested by the form. Sign the certification and describe the business and intended resale activity truthfully. If using another state’s certificate or a letter instead, include the information required by SCDOR for ST-8A.
For ST-8, provide the purchaser details and identify the exemption that applies to that single transaction, then sign the certification. Give the completed certificate directly to the seller or vendor. Neither ST-8A nor ST-8 should be submitted to SCDOR; the seller retains the certificate as support for its tax treatment. Keep your own copy and the related invoice and purchase records.
Check out-of-state certificates and certificate validity
South Carolina can accept an out-of-state resale certificate and number. SCDOR’s requirements still apply: the certificate must contain the information required for a South Carolina resale certificate, including the relevant state and retail license number when the purchaser operates a retail business in another state. Acceptance is not automatic merely because a document is called a resale certificate; the seller must be able to substantiate the claim.
ST-8A states that it remains in effect unless revoked or canceled in writing. That does not mean a certificate should be left unreviewed indefinitely. Recheck it when your license, ownership, business activity, or purchasing purpose changes, and notify sellers when a certificate is no longer accurate. Ask the seller or SCDOR to confirm any uncertain case rather than assuming an old certificate remains appropriate.
Keep records and avoid improper claims
Maintain copies of certificates, invoices, license information, and records showing whether purchased goods were resold, leased, rented, or used by your business. SCDOR requires the seller to retain a copy of the resale certificate, but keeping your own organized records helps you explain the purchase and its later disposition. Review purchases periodically for items that were consumed, used as equipment, or otherwise not resold.
An incorrect resale claim can leave tax due on goods that were not actually acquired for resale, lease, or rental. SCDOR’s stated conditions also address a seller’s responsibility where a certificate is incomplete or the seller participates in an unlawful claim. Do not sign a certificate for convenience or at a seller’s request if the facts do not support it. The tax and any consequences depend on the transaction and applicable rules; confirm uncertain treatment with SCDOR or a qualified adviser.
South Carolina local taxes and large purchases
South Carolina is not a home-rule state for local sales tax administration: SCDOR collects local sales and use taxes on behalf of counties. Local option taxes may add to the tax applicable to retail sales in participating counties. For sellers, this means the destination and the current local tax treatment matter when calculating tax on taxable sales; a resale certificate addresses a qualifying purchase, not the tax rate on your later customer sale.
South Carolina also applies a maximum state tax to certain large purchases, including vehicles, and the SCDOR local-tax charts identify categories that may be exempt from local sales and use tax when subject to a state maximum tax. The treatment depends on the item and transaction, so do not apply a general local-tax assumption to a vehicle or other capped item. Check the current SCDOR chart and rules for the specific purchase.
Manage certificate workflows with people, not guesswork
For a seller handling many suppliers, states, and product types, certificate work can involve collecting documents, checking license details, matching certificates to purchases, and following up when business information changes. A compliance provider staffed by people can help organize those workflows, review whether the documentation is complete, and flag purchases that may not fit the stated resale purpose.
Sales Tax Compliance USA provides done-for-you sales tax services for ecommerce and cross-border sellers. We can help review certificate records and coordinate next steps, while the business remains responsible for accurate facts and appropriate use of certificates. When South Carolina treatment depends on a particular product, transaction, or license status, we will check the current SCDOR position with you rather than guess.
How South Carolina’s ST-8A and ST-8 differ, and what each certificate supports
| Certificate or purchase situation | Purpose and practical treatment |
|---|---|
| ST-8A resale certificate | For a licensed retail merchant’s qualifying purchase of tangible personal property for resale, lease, or rental; may support an ongoing supplier relationship while accurate and not revoked or canceled. |
| ST-8 single-sale exemption certificate | For one purchase that qualifies under an exemption identified on the form; purchaser completes it and seller retains a copy. |
| Out-of-state resale certificate | May be accepted in South Carolina if it contains the information required for a South Carolina resale certificate, including applicable state and retail license details. |
| Goods used or consumed by the business | Not eligible for resale treatment merely because the purchaser is a retailer; assess the applicable tax treatment separately. |
| Taxable retail sale to a customer | A supplier resale certificate does not exempt the seller’s later customer sale; determine state and applicable county local tax treatment for that sale. |
| Certain large purchases, including vehicles | South Carolina has a maximum state tax for specified items, and local-tax treatment can differ; check the current SCDOR chart for the item and transaction. |
Frequently asked questions
What is a South Carolina resale certificate?
It is documentation that a qualifying licensed retail merchant is buying tangible personal property for resale, lease, or rental rather than for its own use. South Carolina’s form is ST-8A, and the seller keeps the certificate to support not collecting tax on the qualifying purchase.
How do I get a South Carolina resale certificate?
Register for the required retail license through SCDOR’s MyDORWAY services, then complete Form ST-8A or another certificate containing the information SCDOR requires. Give it to your seller; do not send it to SCDOR. A license does not make purchases for your own business use eligible for resale treatment.
What is Form ST-8A used for?
ST-8A is South Carolina’s resale certificate for licensed retail merchants buying tangible personal property for resale, lease, or rental. SCDOR does not require the printed form itself, but an alternative certificate or letter must contain the required information.
Where do I send the South Carolina resale certificate?
Give the completed ST-8A directly to the seller or vendor from whom you are making the qualifying purchase. Do not submit it to the South Carolina Department of Revenue; the seller retains a copy.
Who can use a resale certificate in South Carolina?
A licensed retail merchant may use one for tangible personal property genuinely acquired for resale, lease, or rental. A business cannot use resale treatment for goods it buys for its own use simply because it also makes retail sales.
Does South Carolina accept out-of-state resale certificates?
Yes. South Carolina may accept another state’s resale certificate or number if the document contains the information required for a South Carolina resale certificate. The seller must be able to substantiate the claim, so confirm that the document is complete and accurate.
Do South Carolina resale certificates expire?
ST-8A states that it remains in effect unless revoked or canceled in writing. Review and update the certificate when your license, ownership, business activity, or purchasing purpose changes, and confirm with the seller or SCDOR if you are unsure whether an existing certificate remains valid.
What’s the difference between a resale certificate and an exemption certificate?
A resale certificate supports tax-free purchasing because goods are intended for resale, lease, or rental; South Carolina uses ST-8A for this purpose. ST-8 is a single-sale exemption certificate for a purchase that qualifies under an exemption listed on that form. Use the certificate that matches the actual reason the transaction qualifies.
How we handle this for you
The mechanics in South Carolina are manageable on their own; the cost is the time it takes every single filing period, in every state you are registered in. We are a managed service: our team registers you with the South Carolina Department of Revenue, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about South Carolina.
Official sources
- https://dor.sc.gov/sales-use-tax-index/sales-tax-exemptions
- https://dor.sc.gov/sites/dor/files/forms/ST8A.pdf
- https://dor.sc.gov/sites/dor/files/forms/st8.pdf
- https://dor.sc.gov/sales-use-tax-resale-certificates-0
- https://dor.sc.gov/sales-use-tax-index/local-sales-taxes
- https://dor.sc.gov/sales-use-tax-local-sales-and-use-tax-chart-and-exemption-information-0
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.