The bond the South Carolina Department of Revenue can require to secure a retail license under the Sales and Use Tax Act. The Department sets the amount — and we issue it at a flat 3% with no credit check.
















No underwriting queue for the standard sales tax bond — enter your amount, pay, and file with the Department of Revenue. Here is the whole thing:
Your business details, the bond amount the Department required, and the effective date — that is the entire application.
No credit check and no waiting — the executed bond is generated as soon as you pay. Larger amounts may get a quick review.
Submit the executed bond with your retail license application or as the Department directs. Wet-ink originals mailed whenever the state insists on them.
Bond amount × 3% = your premium, one-time, $275 minimum. Enter the figure on your Department of Revenue notice and the premium updates.
South Carolina retailers collect and remit sales and use tax under S.C. Code Title 12, Chapter 36 and hold a retail license issued by the Department of Revenue. Most retailers never post a bond — but the Department can require one as security for the tax a retailer collects.
A bond is typically required from a new retailer with no filing history, a business reinstating after delinquency, or a seasonal or out-of-state retailer the Department wants secured. When required, the amount is set by the Department case by case, generally from your expected sales tax liability — there is no single statutory figure.
The bond stands behind the sales tax you collect on the State’s behalf — if you fail to remit, the Department can recover against it, and if the surety pays, you repay the surety. We issue the amount the Department set, at a flat 3% with no credit check.
Submit the application with the bond amount the Department of Revenue set — the executed bond is generated instantly, ready to file.
Start the application →If yours isn't here, the bond team can usually answer within the hour.
Five-minute application, flat 3%, $275 minimum. Enter the amount the Department set and file the same day.