Form Sctc-111 - Business Tax Application (Page 2 of 2) in pdf

SECTION A: TO APPLY FOR WITHHOLDING NUMBER

Every employer having employees earning wages in

SC must register for withholding. Other types of payments also require state tax withholding.

STATUS OF EMPLOYER (CHECK ONE):

RESIDENT - Principal place of activity inside SC

NONRESIDENT - Principal place of activity outside SC

CLASSIFICATION OF RESIDENT EMPLOYER (CHECK ONE):

01 Tax withheld from sources that do not require withholding (Ex.: Domestic Help, Farmers, Fishermen)

02 FEDERAL withholding (941 total) does not exceed $2,500.00 per quarter

03 FEDERAL withholding (941 total) is less than $50,000 during 12-month lookback period

04 FEDERAL withholding (941 total) is greater than $50,000 during 12-month lookback period

CLASSIFICATION OF NONRESIDENT EMPLOYER (CHECK ONE):

01 Tax withheld from sources that do not require withholding (Ex.: Domestic Help, Farmers, Fishermen)

05 SC State withholding is less than $500 per quarter

06 SC State withholding Totals $500 or more per quarter

SECTION B: EXEMPTION FROM WITHHOLDING ON NONRESIDENTS

Check the appropriate block to administratively register with the Department and claim exemption from nonresident

withholding required by SC Code Sections 12-8-540 (rents and royalties), 12-8-550 (temporarily doing business or

performing services in SC), or 12-8-570 (trust or estate beneficiaries). The exempt person agrees to be subject to the

jurisdiction of the Department and the S.C. courts to determine S.C. tax liability, including withholding, estimated taxes, and

interest and penalties, if any. Registering is not an admission of tax liability, and, does not, by itself, require the filing of a tax

See instructions for further information.

I agree to file SC tax return

I am not subject to SC Tax Jurisdiction (no NEXUS)

SECTION C:

TO APPLY FOR RETAIL SALES LICENSE

($50.00 LICENSE TAX IS REQUIRED.)

In and out-of state sellers. A retail license will not be issued to a person with any outstanding state tax liability. Any

license tax paid with this application will be applied to the tax liability.

IN-STATE SELLER

OUT-OF-STATE SELLER

If applying for Retail License, a $50.00 Sales License Tax is required with this application.

ANTICIPATED DATE OF FIRST SALES

HOW MANY RETAIL SALES LOCATIONS DO YOU OPERATE IN S.C. UNDER

mo/da/yr

YOUR OWNERSHIP?

SECTION D: TO APPLY FOR PURCHASER'S CERTIFICATE OF REGISTRATION FOR USE TAX

S. C. Use

Tax is imposed on the storage, use, or consumption of tangible personal property on which S.C. sales tax has not

been previously paid.

EFFECTIVE DATE OF REGISTRATION

mo/da/yr

SECTION E: If mailing address for returns is different from front of application indicate type of tax this applies to.

SALES

WITHHOLDING

PURCHASERS CERTIFICATE

STREET OR BOX

IN CARE OF

CITY

STATE

ZIP

PHONE

IF CURRENTLY OR PREVIOUSLY REGISTERED WITH SC DEPARTMENT OF REVENUE UNDER THIS OWNERSHIP, INDICATE ACCOUNT

NUMBER(S) IN THIS SPACE

NAME OF BANKING INSTITUTION USED

Enter Internet/E-mail address

UPON COMPLETION OF BOTH SIDES, SIGN AND DATE ON FRONT OF APPLICATION.

MAIL TO: SC DEPARTMENT OF REVENUE, REGISTRATION UNIT, COLUMBIA, SOUTH CAROLINA 29214-0140

80112030

Form Sctc-111 - Business Tax Application Page 2

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