South Carolina LLC Formation: SOS Filing & Annual Report 2025

How to form a South Carolina LLC. Covers South Carolina SOS filing, $0 annual report, and SC naming requirements.

Trademark Lens Team

South Carolina LLCs cost $110 to form with $0 annual report fee - no annual filing required. South Carolina Secretary of State processes online filings in 5-7 business days. No annual reports means zero ongoing compliance costs. Growing business climate in Charleston and Greenville makes SC attractive for Southeast operations.

South Carolina LLC Formation

South Carolina Secretary of State processes LLC formations. $110 filing fee.

Standard processing: 5-7 business days. Expedited processing: +$50 (24-hour). Same-day: Not available online.

Annual report: $0/year with NO filing requirement (one of only 5 states with no annual report at all).

Name Requirements

Must include "Limited Liability Company", "L.L.C.", or "LLC". South Carolina accepts standard abbreviations.

Restricted words: Bank, Trust, Insurance. South Carolina rejects 17% of names for similarity to existing entities.

Search South Carolina business entities at businessfilings.sc.gov. Free search, real-time results.

Name reservation: $25, holds 120 days. Cannot be extended. Must form LLC within 120 days or reservation expires.

Formation Process

File Articles of Organization with South Carolina Secretary of State. Online filing at businessfilings.sc.gov or mail to Columbia.

Required: LLC name, registered agent with SC address, principal office address, organizer information.

Total formation: $110 filing + $25 name reservation (optional) = $110-135 one-time.

Registered Agent Requirement

Must have South Carolina registered agent with physical SC address (no PO boxes). Individual or entity.

Can use yourself if you have SC address. Professional registered agent: $100-225/year.

No Annual Report

South Carolina eliminated annual report requirement. NO filing needed, NO fee, NO deadline.

One of only 5 US states with zero annual report: Ohio, South Carolina, and a few others. Massive compliance simplification.

Why No Annual Report

South Carolina removed annual reports to reduce business burdens and encourage economic development. State revenue comes from formation fees only.

Saves time, eliminates late filing penalties, no deadlines to track. Form LLC and forget ongoing compliance.

No annual report saves 30-60 minutes per year in compliance work plus eliminates risk of $25-100 late filing penalties.

SC vs Other Southeast States

South Carolina $110 + $0/year vs Georgia $100 + $50/year: SC saves $50/year (breakeven year 1, massive savings long-term).

South Carolina $110 + $0/year vs North Carolina $125 + $200/year: SC saves $215/year (over 10 years: $2,150 savings).

Growing Business Climate

Charleston and Greenville rapidly growing. Boeing, BMW, Volvo, Mercedes have South Carolina facilities.

Pro-business tax structure, right-to-work state, low cost of living attract entrepreneurs and manufacturers.

Tax Considerations

South Carolina income tax: 0-6.5% graduated brackets. Pass-through taxation like all LLCs.

Sales tax: 6% state + up to 3% local = 9% max combined. License tax: $25-100/year depending on gross receipts (minimal).

Business License Tax

South Carolina businesses pay annual license tax to county/municipality. $25-100 typically, based on gross receipts and location.

Charleston, Greenville charge based on business classification and revenue. Much lower than states with $300-800 annual franchise taxes.

Operating Agreement

Not required by SC law but HIGHLY RECOMMENDED for all LLCs.

South Carolina courts enforce Operating Agreement provisions. Important for multi-member LLCs.

Foreign LLC

Out-of-state LLCs doing business in South Carolina must register as foreign LLC. $110 filing fee.

No annual report required for foreign LLCs either. Zero ongoing compliance after registration.

When Foreign Registration Required

Maintaining office in SC, employing SC workers, owning SC real estate, regularly conducting business in state.

Online sales to SC customers typically don't require foreign registration (no physical presence).

Common Mistakes

Expecting annual report: Many founders budget for annual fees that don't exist. South Carolina truly has zero annual report.

Forgetting license tax: Municipal/county business license tax separate from state. Usually $25-100 but easy to overlook.

Overlooking growth: Charleston, Greenville fastest-growing cities in Southeast. Consider SC early before market saturates.

When SC Makes Sense

Choose South Carolina LLC if: Want zero annual reports/fees, operating in Charleston/Greenville/Columbia areas, Southeast distribution hub needed, manufacturing business (right-to-work state).

Best for: Manufacturing (automotive, aerospace suppliers), Charleston/Myrtle Beach tourism, tech startups (growing Greenville scene), anyone valuing zero compliance.

Consider alternatives if: Need coastal port access (Savannah GA might be better), prefer lower formation fees (trade higher annual costs), operating primarily outside Southeast.

Port of Charleston

Port of Charleston handles significant containerized cargo. 5th busiest port on East Coast.

Import/export businesses, logistics companies benefit from port access and no annual report burdens.

Aerospace & Automotive

Boeing 787 Dreamliner final assembly in Charleston. BMW largest manufacturing plant in Greenville area.

Strong aerospace and automotive supply chain. SC LLC with zero annual reports attractive for suppliers with thin margins.

Trademark Lens verifies South Carolina LLC name availability before $110-135 formation costs.

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