RESALE CERTIFICATE - ST-8A - Rev. 12/29/25 - Notice and instructions for South Carolina

Sep 19, 2026

South Carolina Department of Revenue RESALE CERTIFICATE (ST-8A, Rev. 12/29/25) provides instructions for licensed retail merchants purchasing tangible personal property for resale, lease, or rental. It explains that sales are presumed subject to Sales Tax unless proper proof is provided, outlines conditions for a valid resale certificate, and requires the seller to retain a copy to substantiate any claimed exemption. It also details purchaser obligations, including reporting withdrawals from stock, potential liability for Sales or Use Tax, and penalties for misuse of the certificate.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Seller notice and conditions for validity

Presumption of Sales Tax until established otherwise

Requirements for a properly completed resale certificate

Seller recordkeeping and audit support

Seller and purchaser information section

Seller information fields

Purchaser information and acknowledgement fields

Purchaser certification and tax obligations

Reporting withdrawals from stock

Certificate validity period and revocation

Liability when extending the certificate

| 1350
[dor.sc.gov](dor.sc.gov) | | STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE
RESALE CERTIFICATE | ST-8A
(Rev. 12/29/25)
5010 | | --- | --- | --- | --- | Need to verify a Retail License [number? Visit](number? Visit dor.sc.gov/verify-a-retail-license)[ dor.sc.gov/verify-a-retail-license](number? Visit dor.sc.gov/verify-a-retail-license). Notice To Seller: It is presumed that all sales are subject to Sales Tax until the contrary is established. The burden of proof is on the seller that the sale of tangible personal property is not a retail sale. However, if the seller receives a resale certificate signed by the purchaser stating that the property is purchased for resale, the liability for the Sales Tax shifts from the seller to the purchaser. This certificate is intended for use by licensed retail merchants purchasing tangible personal property for resale, lease or rental purposes. To be valid, the following conditions must be met: 1. The resale certificate presented to the seller by the purchaser contains all the information required by the SCDORand has been fully and properly completed. 2. The seller did not fraudulently fail to collect or remit the tax, or both. 3. The seller did not solicit a purchaser to participate in an unlawful claim that a sale was for resale. The seller must maintain a copy of this certificate to substantiate the exemption in the event of an audit. This certificate isnot valid if it does not meet the above requirements, and the seller remains liable for the tax. Seller's Information: | Name | | | | | --- | --- | --- | --- | | Address City | | State | ZIP | | Purchaser's Information and Acknowledgement:
Type of business:
Type of items sold, leased or rented to others:

Business name | | | | | | | | | | | | | | | | Street Address | | | South Carolina Retail License Number/File Number If not SC, indicate a valid retail license number and state. City State ZIP As the purchaser, I certify that I am engaged in the business of selling, leasing or renting tangible personal property of the kind and type sold by your business. I also certify that if the tangible personal property is withdrawn, used or consumed by the business or person withdrawing it (even if later resold), I will report the transaction to the SCDOR as a withdrawal from stock and pay the tax based upon the reasonable and fair market value, but not less than the original purchase price. For more information, see Regulation 117-309 . 17, available [at](at dor.sc.gov/policy. This)[ dor.sc.gov/policy](at dor.sc.gov/policy. This)[. This](at dor.sc.gov/policy. This) certificate shall remain in effect unless revoked or canceled in writing. Furthermore, I understand that by extending this certificate, I am assuming liability for the Sales or Use Tax on transactions between your business and me. Print name of owner, partner or officer Date certificate completed Signature of owner, partner, or officer Title 50101039 Notice to Purchaser: If a purchaser uses a resale certificate to purchase tangible personal property tax free which the purchaser knows is not excluded or exempt from Sales Tax, then the purchaser is liable for the tax plus a penalty of 5% of the amount of the tax for each month, or fraction of a month, during which the failure to pay the tax continues, not exceeding 50% in the aggregate. This penalty is in addition to all other applicable penalties authorized under the law. Sales Tax: Sales Tax is imposed on all retailers within South Carolina and applies to all retail sales of tangible personal property within the state. Retailers making sales of tangible personal property in South Carolina are required to remit the Sales Tax to the SCDOR. Use Tax: Use Tax is imposed upon the consumer of tangible personal property that is purchased at retail for use, storage, or consumption in South Carolina. The Use Tax applies to purchases from out-of-state ret

FAQs

What makes a resale certificate valid in South Carolina?

A valid resale certificate must contain all information required by the SCDOR and be fully and properly completed. The seller must not fraudulently fail to collect or remit tax, and the seller must not solicit participation in an unlawful resale claim.

What should the seller do to substantiate an exemption during an audit?

The seller must maintain a copy of the resale certificate to substantiate the exemption. If the requirements are not met, the certificate is not valid and the seller remains liable for the tax.

What tax liability can apply to the purchaser if the resale certificate is misused?

If the purchaser uses a resale certificate to buy property tax free knowing it is not excluded or exempt from Sales Tax, the purchaser is liable for the tax plus a penalty of 5% of the tax amount for each month or fraction of a month, up to 50% in the aggregate.

Sep 19, 2026

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