Bond requirement for retailers without permanent sales location.
S.C. Code Ann. § 12-36-520
in effectBefore 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c036.phpFetched: 10/17/2026
