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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.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/resale-certificate-st-8a-rev-122925-notice-and-instructions-for-south-carolina/304940/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/resale-certificate-st-8a-rev-122925-notice-and-instructions-for-south-carolina/304940.png","ImageObject",442,249,{"name":88,"@type":89},"Riley West","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What makes a resale certificate valid in South Carolina?","Question",{"text":108,"@type":109},"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.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What should the seller do to substantiate an exemption during an audit?",{"text":113,"@type":109},"The seller must maintain a copy of the resale certificate to substantiate the exemption. 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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).  \nNotice To Seller:  \nIt 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.  \nThis 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:  \n1. The resale certificate presented to the seller by the purchaser contains all the information required by the SCDORand has been fully and properly completed.  \n2. The seller did not fraudulently fail to collect or remit the tax, or both.  \n3. The seller did not solicit a purchaser to participate in an unlawful claim that a sale was for resale.  \nThe 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.  \nSeller's Information:  \n\n| Name |  |  |  |\n| --- | --- | --- | --- |\n| Address City |  | State | ZIP |\n| Purchaser's Information and Acknowledgement:\u003Cbr>Type of business:\u003Cbr>Type of items sold, leased or rented to others:\u003Cbr>\u003Cbr>Business name |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n|  | Street Address |  |  |\n\nSouth Carolina Retail License Number/File Number  \nIf not SC, indicate a valid retail license number and state.  \nCity  \nState  \nZIP  \nAs 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.  \nPrint name of owner, partner or officer  \nDate certificate completed  \nSignature of owner, partner, or officer  \nTitle  \n50101039  \nNotice 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.  \nSales 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.  \nUse 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","cbCairYVTy3N1m6f","https://ap.wps.com/l/cbCairYVTy3N1m6f","pdf",104618,"English","# Seller notice and conditions for validity\n## Presumption of Sales Tax until established otherwise\n## Requirements for a properly completed resale certificate\n## Seller recordkeeping and audit support\n# Seller and purchaser information section\n## Seller information fields\n## Purchaser information and acknowledgement fields\n# Purchaser certification and tax obligations\n## Reporting withdrawals from stock\n## Certificate validity period and revocation\n## Liability when extending the certificate","[{\"question\":\"What makes a resale certificate valid in South Carolina?\",\"answer\":\"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.\"},{\"question\":\"What should the seller do to substantiate an exemption during an audit?\",\"answer\":\"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.\"},{\"question\":\"What tax liability can apply to the purchaser if the resale certificate is misused?\",\"answer\":\"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.\"}]","RESALE CERTIFICATE - ST-8A - Rev. 12/29/25 - Notice and instructions for South Carolina | PDF",1789819918]