S.C. Code § 12-36-520
Current through 2024 Act No. 225.
Before doing business in this State or receiving a retail license, retailers subject to the license requirements of this article not having a permanent retail sales location may be required to make a cash deposit or post bond. The bond, determined by the department, must be equal to at least the retailers annual sales tax liability.
S.C. Code § 12-36-520