Form a South Carolina LLC by filing Articles of Organization. An ordinary LLC not taxed as a corporation has no routine Secretary of State annual report. Corporate tax treatment brings separate tax filings.
This guide covers forming a new South Carolina LLC. If your LLC already exists in another state or country, use the foreign-registration process instead.
South Carolina LLC at a glance
- Official filing website
- South Carolina Secretary of State
- Business name check
- Search business namesA name search does not reserve or approve the name.
- Formation document
- Articles of Organization
- State filing fee
- $110Formation filing only; other required costs and optional services are separate.
- Processing time
- Online1-2 business daysPaper3-4 business days; add mail transitPublished guide estimate. Published guide estimate for a complete filing; not a state guarantee. Check the filing office before setting a deadline.
- Ongoing report or tax
- Tax and license filings
- Report / renewal charge
- Variable; calculate using the linked ruleThe ordinary LLC formation filing is not a substitute for tax filings. In particular, corporate tax treatment can create an initial CL-1 filing and ongoing corporate-tax obligations.
- Frequency / due date
- Depends on the LLC’s tax classification and activities
- Sales tax base rate
- 6%Local rates may apply. July 1, 2026 snapshot; not an address-specific rate. General rate for ordinary taxable sales; exemptions, special products and local rules can change the result.Official tax agency ↗
- Names in formation records
- Conditional or optional listingA manager-managed company lists each initial manager. The articles also identify organizers; they do not require the same management roster for every management structure. Other filings and private bank/tax records may identify owners.
Before you file in South Carolina
Prepare the name, initial office, South Carolina agent and organizers. If managers will run the LLC, collect their names and addresses.
File the Articles of Organization
Start a South Carolina filing ↗
- Complete domestic LLC articles online or on the state form.
- Choose the management structure and list each initial manager if the LLC is manager-managed. Add the office, agent and organizers.
- Sign, pay and save the accepted articles and entity ID.
What to enter in the form
- Management
- Member management means the owners run the company. Manager management requires the initial managers’ details in the articles.
- Office and agent
- Enter the initial office and the appointed South Carolina agent in their separate fields.
- Organizer
- The organizer signs formation. This role is distinct from the owners and managers.
After approval in South Carolina
- Complete tax registrations and licenses for the business activity.
Tax and license filings
Official report and fee instructions ↗
- An ordinary LLC not taxed as a corporation has no routine Secretary of State annual report. Keep its agent and public addresses current.
- If the LLC is taxed as a corporation, Revenue requires Form CL-1 and the initial license fee within 60 days of starting business or using capital in South Carolina. Follow the corporate-tax filing requirements afterward.
- Keep income, sales and employment tax filings on their own schedules.
Compare the filing cycles in our annual report and recurring-fee table.
Next steps: operating agreement · get an EIN · starting checklist.
Sources and filing links
Sources checked . Confirm the state’s current fees and instructions before filing.
- South Carolina Legislature: LLC Act, sections 33-44-202 and 33-44-1204
- South Carolina Department of Revenue: Corporate FAQs, LLC section
Research and walkthrough references
These references provide background and filing walkthroughs. Follow current state instructions if an older walkthrough differs.
See our editorial policy for the research process and contact page for correction information.