State Compliance Pack

South Carolina

Region:

South Carolina is refreshingly simple at the state level (no annual report for pass-through LLCs), but don’t skip your local municipal business license renewal.

Compliance Snapshot

Annual / Periodic Report Not Required (Due: Not applicable for LLCs taxed as pass-through entities: South Carolina does not require a state-level annual report for these LLCs)
Report Fee None (VERIFY ANNUALLY)
Franchise / Privilege Tax Not Required

LLCs taxed as pass-through entities are not subject to South Carolina's corporate license fee / franchise tax. LLCs that elect C-corporation tax treatment file an SC1120 and pay the corporate license fee.

Registered Agent Required by state law
Sales / Use Tax Registration Register ↗
State Income Tax Pass-through by default; members report income on personal South Carolina returns.
Official Business Portal Visit Portal ↗

Additional Notes

Don’t forget local licensing: While South Carolina doesn’t require a state-level annual report for pass-through LLCs, most cities and counties (including Myrtle Beach) require an annual local business license renewal. Check with your municipality.

Compliance data last verified: June 12, 2026. Always confirm current fees and deadlines with the official filing agency before filing.