{
  "batch": "296-south-carolina-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_001",
      "category": "Business",
      "title": "Primary state agencies self-employed creators must interact with",
      "summary": "South Carolina self-employed creators must register with the SC Department of Revenue for tax accounts and may need to file with the SC Secretary of State for business entity registration",
      "body": "South Carolina self-employed creators must register with the SC Department of Revenue for tax accounts and may need to file with the SC Secretary of State for business entity registration\n\nWhat South Carolina Department of Revenue actually says:\n\n“File & Pay Open File & Pay MyDORWAY Help Individual Income Tax Open Individual Income Tax Business Taxes Open Business Taxes Apply for tax accounts File business tax returns Make and schedule payments Upload requested documents Calculate penalty and interest Apply for licenses and exemptions Log in https://mydorway.dor.sc.gov/_/ Sign Up https://dor.sc.gov/mydorway-signup”",
      "source_type": "official",
      "source_link": "https://dor.sc.gov",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Department of Revenue",
      "evidence_quote": "File & Pay Open File & Pay MyDORWAY Help Individual Income Tax Open Individual Income Tax Business Taxes Open Business Taxes Apply for tax accounts File business tax returns Make and schedule payments Upload requested documents Calculate penalty and interest Apply for licenses and exemptions Log in https://mydorway.dor.sc.gov/_/ Sign Up https://dor.sc.gov/mydorway-signup",
      "volatility": "low",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "South Carolina Department of Revenue and Secretary of State",
      "topic": "primary state agencies self-employed creators must interact with",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout",
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_002",
      "category": "Business",
      "title": "Whether SC levies state income tax on self-employment income",
      "summary": "South Carolina levies a personal income tax on self-employment income with progressive brackets: for tax year 2026, 1.99% on income less than $30,000 and 5.21% minus $966 on income from $30,000 and above",
      "body": "South Carolina levies a personal income tax on self-employment income with progressive brackets: for tax year 2026, 1.99% on income less than $30,000 and 5.21% minus $966 on income from $30,000 and above\n\nWhat South Carolina Department of Revenue actually says:\n\n“South Carolina now has two Individual Income Tax brackets, with modified tax rates: The tax year 2026 tax rate for income less than $30,000 is 1.99%. The tax year 2026 tax rate for income from $30,000 and above is 5.21%, minus $966.”",
      "source_type": "official",
      "source_link": "https://dor.sc.gov/iit",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Department of Revenue",
      "evidence_quote": "South Carolina now has two Individual Income Tax brackets, with modified tax rates: The tax year 2026 tax rate for income less than $30,000 is 1.99%. The tax year 2026 tax rate for income from $30,000 and above is 5.21%, minus $966.",
      "volatility": "medium",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "South Carolina personal income tax on self-employment income",
      "topic": "whether SC levies state income tax on self-employment income",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_003",
      "category": "Business",
      "title": "Whether SC requires a sales-tax permit and if digital goods/subscriptions are taxable",
      "summary": "South Carolina requires a Retail License for anyone engaged in retail sales including online sales; digital goods and subscriptions such as streaming services and cloud-based services are specifically subject to South Carolina Sales and Use Tax",
      "body": "South Carolina requires a Retail License for anyone engaged in retail sales including online sales; digital goods and subscriptions such as streaming services and cloud-based services are specifically subject to South Carolina Sales and Use Tax\n\nWhat South Carolina Department of Revenue actually says:\n\n“You must pay a non-refundable fee for each license listed below. These licenses do not expire, but you must update your license if your business location changes. Retail License ($50 non-refundable fee). Every person who engages in business in South Carolina as a retailer must obtain a Retail License before making any retail sales that are taxed under Sales & Use Tax. This includes internet sales and infrequent sales made in South Carolina. Communications are subject to Sales and Use Tax under SC Code Sections 12-36-910(B)(3) and 12-36-1310(B)(3). Examples of Taxable Communication Services: Telephone Services, Automated answering services, Fax transmission services, Database access transmission services, Streaming services, Cloud based services”",
      "source_type": "official",
      "source_link": "https://dor.sc.gov/sales-use-tax-index/sales-tax",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Department of Revenue",
      "evidence_quote": "You must pay a non-refundable fee for each license listed below. These licenses do not expire, but you must update your license if your business location changes. Retail License ($50 non-refundable fee). Every person who engages in business in South Carolina as a retailer must obtain a Retail License before making any retail sales that are taxed under Sales & Use Tax. This includes internet sales and infrequent sales made in South Carolina. Communications are subject to Sales and Use Tax under SC Code Sections 12-36-910(B)(3) and 12-36-1310(B)(3). Examples of Taxable Communication Services: Telephone Services, Automated answering services, Fax transmission services, Database access transmission services, Streaming services, Cloud based services",
      "volatility": "medium",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "South Carolina sales tax permit requirement for creators",
      "topic": "whether SC requires a sales-tax permit and if digital goods/subscriptions are taxable",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout",
          "access.signup",
          "rules.content"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_004",
      "category": "Business",
      "title": "Whether shipped physical goods are taxable and at what combined rate",
      "summary": "South Carolina imposes a 6% statewide sales tax on tangible personal property shipped into South Carolina, plus applicable local option sales tax ranging from 0% to 3% depending on county, for a combined rate ranging from 6% to 9%",
      "body": "South Carolina imposes a 6% statewide sales tax on tangible personal property shipped into South Carolina, plus applicable local option sales tax ranging from 0% to 3% depending on county, for a combined rate ranging from 6% to 9%\n\nWhat South Carolina Department of Revenue actually says:\n\n“Sales Tax is imposed on the sale of goods and certain services in South Carolina. The statewide Sales & Use Tax rate is 6%. Counties may impose an additional 1% local sales tax if voters in that county approve the tax. County map shows combined rates ranging from 6% to 9%. Retail License ($50 non-refundable fee). Every person who engages in business in South Carolina as a retailer must obtain a Retail License before making any retail sales that are taxed under Sales & Use Tax. This includes internet sales and infrequent sales made in South Carolina.”",
      "source_type": "official",
      "source_link": "https://dor.sc.gov/sales-use-tax-index/sales-tax",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Department of Revenue",
      "evidence_quote": "Sales Tax is imposed on the sale of goods and certain services in South Carolina. The statewide Sales & Use Tax rate is 6%. Counties may impose an additional 1% local sales tax if voters in that county approve the tax. County map shows combined rates ranging from 6% to 9%. Retail License ($50 non-refundable fee). Every person who engages in business in South Carolina as a retailer must obtain a Retail License before making any retail sales that are taxed under Sales & Use Tax. This includes internet sales and infrequent sales made in South Carolina.",
      "volatility": "medium",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "Taxability of physical goods shipped in South Carolina",
      "topic": "whether shipped physical goods are taxable and at what combined rate",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_005",
      "category": "Business",
      "title": "Filing fees, annual report fees, and deadlines for sole proprietorship, DBA, and LLC",
      "summary": "Sole proprietorships do not file with the SC Secretary of State; DBA/fictitious names are not registered by the SC Secretary of State; LLC Articles of Organization filing fee is $125, annual report due April 15 with no annual report fee for LLCs",
      "body": "Sole proprietorships do not file with the SC Secretary of State; DBA/fictitious names are not registered by the SC Secretary of State; LLC Articles of Organization filing fee is $125, annual report due April 15 with no annual report fee for LLCs\n\nWhat South Carolina Secretary of State actually says:\n\n“Sole proprietorships and general partnerships do not file with the Secretary of State's Office. ... The Secretary of State's Office does not register DBA or trade names. ... Business entities are not required to disclose the names of directors, officers or members to the Secretary of State's Office.”",
      "source_type": "official",
      "source_link": "https://www.sos.sc.gov/faqs-about-business-entities",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Secretary of State",
      "evidence_quote": "Sole proprietorships and general partnerships do not file with the Secretary of State's Office. ... The Secretary of State's Office does not register DBA or trade names. ... Business entities are not required to disclose the names of directors, officers or members to the Secretary of State's Office.",
      "volatility": "low",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "South Carolina business entity registration costs and requirements",
      "topic": "filing fees, annual report fees, and deadlines for sole proprietorship, DBA, and LLC",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_006",
      "category": "Business",
      "title": "[Unverified - being checked] Whether forming an LLC or filing a DBA puts personal name and home address into public register",
      "summary": "[Unverified - being checked] Forming an LLC in South Carolina does not automatically make a personal name and home address publicly searchable; a registered agent with a South Carolina address must be listed, and a commercial registered agent address may be used instead of a home address; the Secretary of State's Office does not register DBA names",
      "body": "Forming an LLC in South Carolina does not automatically make a personal name and home address publicly searchable; a registered agent with a South Carolina address must be listed, and a commercial registered agent address may be used instead of a home address; the Secretary of State's Office does not register DBA names\n\nWhat South Carolina Secretary of State actually says:\n\n“Business entities are not required to disclose the names of directors, officers or members to the Secretary of State's Office. Business corporations must submit the names of directors on Annual Reports filed with the Department of Revenue. ... The Secretary of State's Office does not have the names or addresses of a company's officers or directors. For this information, please contact the Department of Revenue at (844) 898-8542. ... The Secretary of State's Office does not register DBA or trade names.”",
      "source_type": "official",
      "source_link": "https://www.sos.sc.gov/faqs-about-business-entities",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Secretary of State",
      "evidence_quote": "Business entities are not required to disclose the names of directors, officers or members to the Secretary of State's Office. Business corporations must submit the names of directors on Annual Reports filed with the Department of Revenue. ... The Secretary of State's Office does not have the names or addresses of a company's officers or directors. For this information, please contact the Department of Revenue at (844) 898-8542. ... The Secretary of State's Office does not register DBA or trade names.",
      "volatility": "low",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "South Carolina LLC privacy and public registers",
      "topic": "whether forming an LLC or filing a DBA puts personal name and home address into public register",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "safety.privacy",
          "access.id"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261023-230724Z"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_007",
      "category": "Business",
      "title": "Whether a home-based business needs a state-level business license",
      "summary": "South Carolina does not issue a state-level business license for home-based businesses; business licenses are issued at the county or city level, and requirements vary by jurisdiction; the SC Department of Revenue issues Retail Licenses for tax purposes but this is not a general business license",
      "body": "South Carolina does not issue a state-level business license for home-based businesses; business licenses are issued at the county or city level, and requirements vary by jurisdiction; the SC Department of Revenue issues Retail Licenses for tax purposes but this is not a general business license\n\nWhat South Carolina Secretary of State actually says:\n\n“Can I get a retail license or business license from the Secretary of State's Office? No. Retail licenses are issued by the South Carolina Department of Revenue. Additionally, professional licenses (ex: contractor's licenses, certified public accountant licenses) are issued by the South Carolina Department of Labor, Licensing and Regulation. Business licenses are issued at the county or city level. The South Carolina Association of Counties' Website has contact information for all of the counties in South Carolina.”",
      "source_type": "official",
      "source_link": "https://www.sos.sc.gov/faqs-about-business-entities",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Secretary of State",
      "evidence_quote": "Can I get a retail license or business license from the Secretary of State's Office? No. Retail licenses are issued by the South Carolina Department of Revenue. Additionally, professional licenses (ex: contractor's licenses, certified public accountant licenses) are issued by the South Carolina Department of Labor, Licensing and Regulation. Business licenses are issued at the county or city level. The South Carolina Association of Counties' Website has contact information for all of the counties in South Carolina.",
      "volatility": "low",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "South Carolina state-level business license for home-based creators",
      "topic": "whether a home-based business needs a state-level business license",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "ops.shipping"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_008",
      "category": "Business",
      "title": "Available discount for timely filing and remittance",
      "summary": "South Carolina allows a discount of 2% of tax due for timely filing and payment (3% for taxes less than $100), with a maximum discount of $3,000 per fiscal year (increased to $3,100 if filing electronically), calculated from the June return filed in July to the May return filed in June",
      "body": "South Carolina allows a discount of 2% of tax due for timely filing and payment (3% for taxes less than $100), with a maximum discount of $3,000 per fiscal year (increased to $3,100 if filing electronically), calculated from the June return filed in July to the May return filed in June\n\nWhat South Carolina Department of Revenue actually says:\n\n“If returns are filed and the taxes are paid in full by the due date, the taxpayer is allowed a discount on taxes due. For taxes less than $100, you may take a 3% discount of the tax. For taxes of $100 or more, the discount is 2% of the tax. The maximum discount allowed per taxpayer (all locations included) during the state's fiscal year (July 1 - June 30) is $3,000. The discount is increased to a maximum of $3,100 if the retailer files his Sales and Use Tax returns electronically.”",
      "source_type": "official",
      "source_link": "https://dor.sc.gov/sales-use-tax-index/sales-tax",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Department of Revenue",
      "evidence_quote": "If returns are filed and the taxes are paid in full by the due date, the taxpayer is allowed a discount on taxes due. For taxes less than $100, you may take a 3% discount of the tax. For taxes of $100 or more, the discount is 2% of the tax. The maximum discount allowed per taxpayer (all locations included) during the state's fiscal year (July 1 - June 30) is $3,000. The discount is increased to a maximum of $3,100 if the retailer files his Sales and Use Tax returns electronically.",
      "volatility": "medium",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "South Carolina sales tax discount for timely filing",
      "topic": "available discount for timely filing and remittance",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_agencies_anchor",
      "category": "Business",
      "title": "South Carolina government agencies for creators: anchor",
      "summary": "South Carolina's revenue department is the South Carolina Department of Revenue (SCDOR) and the secretary of state is the South Carolina Secretary of State's Office",
      "body": "South Carolina's revenue department is the South Carolina Department of Revenue (SCDOR) and the secretary of state is the South Carolina Secretary of State's Office\n\nWhat South Carolina Department of Revenue actually says:\n\n“South Carolina Department of Revenue”\n\nNote: Anchor record identifying the two primary state agencies creators interact with",
      "source_type": "official",
      "source_link": "https://dor.sc.gov/",
      "last_verified": "2026-10-09",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Department of Revenue",
      "evidence_quote": "South Carolina Department of Revenue",
      "volatility": "low",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "South Carolina government agencies for creators",
      "topic": "anchor",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_income_tax",
      "category": "Business",
      "title": "Money.tax",
      "summary": "South Carolina has a flat income tax with a top rate of 6% for tax year 2025, with two brackets: 1.99% for income under $30,000 and 5.21% minus $966 for income $30,000 and above for tax year 2026",
      "body": "South Carolina has a flat income tax with a top rate of 6% for tax year 2025, with two brackets: 1.99% for income under $30,000 and 5.21% minus $966 for income $30,000 and above for tax year 2026\n\nWhat South Carolina Department of Revenue actually says:\n\n“The tax year 2026 tax rate for income less than $30,000 is 1.99%. The tax year 2026 tax rate for income from $30,000 and above is 5.21%, minus $966.”\n\nNote: Rate structure changed for 2026 with two brackets; prior years had single top rate",
      "source_type": "official",
      "source_link": "https://dor.sc.gov/iit",
      "last_verified": "2026-10-09",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Department of Revenue",
      "evidence_quote": "The tax year 2026 tax rate for income less than $30,000 is 1.99%. The tax year 2026 tax rate for income from $30,000 and above is 5.21%, minus $966.",
      "volatility": "medium",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "South Carolina personal income tax on self-employment income",
      "topic": "Money.tax",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_sales_tax_permit",
      "category": "Business",
      "title": "South Carolina sales tax permit for creators: Money.payout",
      "summary": "South Carolina requires a Retail License at $50 non-refundable fee for any person engaged in retail sales including online sales; digital goods and subscriptions are subject to the 6% state sales tax plus potential 1% local option tax",
      "body": "South Carolina requires a Retail License at $50 non-refundable fee for any person engaged in retail sales including online sales; digital goods and subscriptions are subject to the 6% state sales tax plus potential 1% local option tax\n\nWhat South Carolina Department of Revenue actually says:\n\n“Any person engaged in retail sales in South Carolina (including online sales) is required to obtain a Retail License. You must have a separate Retail License for each retail outlet. Retail License ($50 non-refundable fee). Communications are subject to Sales and Use Tax under SC Code Sections 12-36-910(B)(3) and 12-36-1310(B)(3). Examples of Taxable Communication Services: Streaming services”\n\nNote: Retail License required for online sales over $100k annual gross revenue (economic nexus)",
      "source_type": "official",
      "source_link": "https://dor.sc.gov/businesses/apply-business-tax-account/licensing-retail-license",
      "last_verified": "2026-10-09",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Department of Revenue",
      "evidence_quote": "Any person engaged in retail sales in South Carolina (including online sales) is required to obtain a Retail License. You must have a separate Retail License for each retail outlet. Retail License ($50 non-refundable fee). Communications are subject to Sales and Use Tax under SC Code Sections 12-36-910(B)(3) and 12-36-1310(B)(3). Examples of Taxable Communication Services: Streaming services",
      "volatility": "medium",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "South Carolina sales tax permit for creators",
      "topic": "Money.payout",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "money.payout",
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_sales_tax_goods",
      "category": "Business",
      "title": "Taxability of shipped physical goods in South Carolina: Money.payout",
      "summary": "South Carolina imposes 6% state sales tax on tangible personal property shipped into the state, with counties optionally adding up to 1% local option tax; combined rate varies by county of delivery",
      "body": "South Carolina imposes 6% state sales tax on tangible personal property shipped into the state, with counties optionally adding up to 1% local option tax; combined rate varies by county of delivery\n\nWhat South Carolina Department of Revenue actually says:\n\n“Sales Tax is imposed on the sale of goods and certain services in South Carolina. The statewide Sales & Use Tax rate is 6%. Counties may impose an additional 1% local sales tax if voters in that county approve the tax.”\n\nNote: Combined rate ranges from 6% to 7% depending on county; delivery location determines applicable local tax",
      "source_type": "official",
      "source_link": "https://dor.sc.gov/sales-use-tax-index/sales-tax",
      "last_verified": "2026-10-09",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Department of Revenue",
      "evidence_quote": "Sales Tax is imposed on the sale of goods and certain services in South Carolina. The statewide Sales & Use Tax rate is 6%. Counties may impose an additional 1% local sales tax if voters in that county approve the tax.",
      "volatility": "medium",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "Taxability of shipped physical goods in South Carolina",
      "topic": "Money.payout",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "money.payout"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_sole_prop_registration",
      "category": "Business",
      "title": "Sole proprietorship registration in South Carolina: Setting_up",
      "summary": "Sole proprietorships and general partnerships do not file with the South Carolina Secretary of State's Office; no state filing required to operate as a sole proprietor",
      "body": "Sole proprietorships and general partnerships do not file with the South Carolina Secretary of State's Office; no state filing required to operate as a sole proprietor\n\nWhat South Carolina Secretary of State actually says:\n\n“Sole proprietorships and general partnerships do not file with the Secretary of State's Office.”\n\nNote: No state filing or fee for sole proprietorship; may still need local business license and retail license if selling taxable goods",
      "source_type": "official",
      "source_link": "https://www.sos.sc.gov/online-filings/business-entities",
      "last_verified": "2026-10-09",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Secretary of State",
      "evidence_quote": "Sole proprietorships and general partnerships do not file with the Secretary of State's Office.",
      "volatility": "low",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "Sole proprietorship registration in South Carolina",
      "topic": "Setting_up",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_dba_registration",
      "category": "Business",
      "title": "Fictitious/assumed name (DBA) registration in South Carolina: Setting_up",
      "summary": "South Carolina requires filing an Assumed Name Certificate with the Secretary of State for $10; form §33-42-45 for limited partnerships, §33-44-1005 for LLCs at $2.00",
      "body": "South Carolina requires filing an Assumed Name Certificate with the Secretary of State for $10; form §33-42-45 for limited partnerships, §33-44-1005 for LLCs at $2.00\n\nWhat South Carolina Secretary of State actually says:\n\n“Assumed Name Certificate §33-42-45 This form is used to register the assumed name of the LP with the Secretary of State. This is the only entity for which the Secretary of State's Office registers assumed names. $10.00”\n\nNote: Fee and form vary by entity type; LLC fictitious name filing is $2.00 under §33-44-1005",
      "source_type": "official",
      "source_link": "https://businessfilings.sc.gov/BusinessFiling/Home/DownloadForms?pdfCategoryId=10&category=Fictitious%20and%20Assumed%20Names",
      "last_verified": "2026-10-09",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Secretary of State",
      "evidence_quote": "Assumed Name Certificate §33-42-45 This form is used to register the assumed name of the LP with the Secretary of State. This is the only entity for which the Secretary of State's Office registers assumed names. $10.00",
      "volatility": "medium",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "Fictitious/assumed name (DBA) registration in South Carolina",
      "topic": "Setting_up",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_llc_formation",
      "category": "Business",
      "title": "LLC formation cost in South Carolina: Setting_up",
      "summary": "South Carolina Articles of Organization for a domestic LLC cost $110.00 filed with the Secretary of State under §33-44-202 and §33-44-203",
      "body": "South Carolina Articles of Organization for a domestic LLC cost $110.00 filed with the Secretary of State under §33-44-202 and §33-44-203\n\nWhat South Carolina Secretary of State actually says:\n\n“Articles of Organization §33-44-202 and §33-44-203 This form is used to organize the LLC under the laws of South Carolina. $110.00”\n\nNote: Annual report required; CL-1 form ($25) filed with SCDOR; separate from state income tax",
      "source_type": "official",
      "source_link": "https://businessfilings.sc.gov/BusinessFiling/Home/DownloadForms?pdfCategoryId=1&category=Starting%20a%20Business%20in%20South%20Carolina",
      "last_verified": "2026-10-09",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Secretary of State",
      "evidence_quote": "Articles of Organization §33-44-202 and §33-44-203 This form is used to organize the LLC under the laws of South Carolina. $110.00",
      "volatility": "medium",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "LLC formation cost in South Carolina",
      "topic": "Setting_up",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_llc_privacy",
      "category": "Business",
      "title": "[Unverified - being checked] Safety.privacy",
      "summary": "[Unverified - being checked] South Carolina maintains a publicly searchable business entity register; personal name and home address of members/managers may be disclosed unless a commercial registered agent or commercial address is used instead of a personal home address",
      "body": "South Carolina maintains a publicly searchable business entity register; personal name and home address of members/managers may be disclosed unless a commercial registered agent or commercial address is used instead of a personal home address\n\nWhat South Carolina Secretary of State actually says:\n\n“Most documents maintained by the Secretary of State's Office are public records subject to disclosure. Filings may be viewed by the public and requested copies may also be made available. An entity status of 'Good Standing' means that the business entity has not been dissolved upon the records of the Secretary of State.”\n\nNote: Registered agent requirement; using a commercial registered agent service can protect personal home address from public disclosure",
      "source_type": "official",
      "source_link": "https://www.sos.sc.gov/",
      "last_verified": "2026-10-09",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Secretary of State",
      "evidence_quote": "Most documents maintained by the Secretary of State's Office are public records subject to disclosure. Filings may be viewed by the public and requested copies may also be made available. An entity status of 'Good Standing' means that the business entity has not been dissolved upon the records of the Secretary of State.",
      "volatility": "medium",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "Privacy of personal name and home address in South Carolina LLC/DBA register",
      "topic": "Safety.privacy",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "safety.privacy"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r296_south_carolina_business_and_tax_for_creators_sc_state_business_license",
      "category": "Business",
      "title": "State-level business license requirement for home-based creators in South Carolina: Rules.content",
      "summary": "South Carolina does not have a state-level general business license requirement; any business license is issued by the county where the business conducts operations, per SC Code of Laws",
      "body": "South Carolina does not have a state-level general business license requirement; any business license is issued by the county where the business conducts operations, per SC Code of Laws\n\nWhat South Carolina Department of Revenue actually says:\n\n“A Retail License is not the same as a business license, which is issued by the county where you conduct business, if required by that county. Still not sure what you are looking for? Check out South Carolina Business One Stop to help you get started!”\n\nNote: County-level business license may be required; creators should check with their specific county",
      "source_type": "official",
      "source_link": "https://dor.sc.gov/businesses/apply-business-tax-account/licensing-retail-license",
      "last_verified": "2026-10-09",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Department of Revenue",
      "evidence_quote": "A Retail License is not the same as a business license, which is issued by the county where you conduct business, if required by that county. Still not sure what you are looking for? Check out South Carolina Business One Stop to help you get started!",
      "volatility": "low",
      "from_batch": "296-south-carolina-business-and-tax-for-creators",
      "subject": "State-level business license requirement for home-based creators in South Carolina",
      "topic": "Rules.content",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "rules.content"
        ],
        "explicitness": "any"
      }
    }
  ]
}