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INSTRUCTIONS FOR SCDOR-111 (Rev. 10/23/20)

INSTRUCTIONS FOR SCDOR-111 (Rev. 10/23/20) Register online at Additional Resources: Register your business with the South Carolina Secretary of State's office at Learn more about federal tax laws on the Internal Revenue Service website at Section A: Entity Registration Information Registration Selection - Select the desired account types to which the application applies. The applicable license fee must accompany the application in order for the application to be processed and the license issued. Sales & Use Tax: The Sales & Use Tax category contains several Sales & Use Tax subtypes.

Accommodations - The rental of transient accommodations is subject to a 2% Accommodations Tax in addition to the 5% Sales Tax, and any applicable Local Tax. - If you rent out rooms or spaces at hotels, campgrounds, boarding houses, mobile home parks, etc., you are required to obtain a retail license.

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  Transient, Accommodation, Transient accommodations

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