South Carolina Articles of Organization: Cost & Filing (2026)
You form a South Carolina LLC by filing the Articles of Organization with the South Carolina Secretary of State and paying the $110 filing fee. File online through Business Filings Online, or by mail. The document is governed by Title 33, Chapter 44 of the South Carolina Code. You must name a South Carolina registered agent, and a standard LLC files no annual report with the state.
Quick Answer
- Document
- Articles of Organization for a Limited Liability Company
- Filing fee
- $110 (2026), to the South Carolina Secretary of State
- Agency
- SC Secretary of State - file online via Business Filings Online
- Registered agent
- Required - South Carolina street address (§ 33-44-108)
- Annual report
- None for standard LLCs (only if taxed as a corporation)
- Governing law
- South Carolina Uniform LLC Act, Title 33, Chapter 44
South Carolina Agency and Document: Secretary of State
A South Carolina LLC is created by filing the Articles of Organization with the South Carolina Secretary of State. Under the South Carolina Uniform Limited Liability Company Act, section 33-44-202, one or more persons organize an LLC “by delivering articles of organization to the office of the Secretary of State for filing,” and the company's existence begins when those articles are filed. Filing the articles - and the Secretary of State's acceptance of them - is the legal act that brings the LLC into existence and starts its limited-liability shield.
You file through Business Filings Online, the Secretary of State's electronic filing system, which is the fastest route; paper filing by mail is also accepted. South Carolina uses “Articles of Organization,” not “Certificate of Formation” - if you searched for the latter, see South Carolina Certificate of Formation for why the terms differ. For the national overview, see how to form an LLC, and for the complete walkthrough see how to form an LLC in South Carolina.
How to File South Carolina Articles of Organization, Step by Step
Forming a South Carolina LLC is a five-step process centered on the Articles of Organization. Each step maps to a requirement of the South Carolina Uniform LLC Act or a federal tax rule.
- Choose and check your LLC name. Select a name that includes an LLC designator - “LLC,” “L.L.C.,” or “Limited Liability Company” - and is distinguishable from names already on file. Verify availability through the Secretary of State, and reserve the name for $25 if you are not ready to file. Confirm the name does not infringe a federal trademark.
- Appoint a South Carolina registered agent. Name a registered agent with a physical South Carolina street address, as required by section 33-44-108. The agent - an individual resident or a qualified entity - receives service of process and official notices.
- File the Articles of Organization. Submit the articles to the Secretary of State and pay the $110 filing fee set by section 33-44-1204. File online through Business Filings Online for the quickest turnaround, or send the form by mail. Once accepted, your LLC legally exists.
- Adopt an operating agreement. South Carolina does not file or require an operating agreement, but one is strongly recommended to set ownership percentages, management, voting, and profit distribution.
- Get an EIN and register for taxes. Apply for a free federal EIN from the IRS, then register with the South Carolina Department of Revenue using Form SCDOR-111. If you make retail sales, obtain a $50 Retail License.
After these steps, open a business bank account (banks generally ask for the stamped Articles of Organization and the EIN) and check whether your county or city requires a local business license.
What the Articles of Organization Must Include
Section 33-44-203 sets out what the Articles of Organization must contain. Getting these details right the first time avoids a rejected filing:
| Item | What it asks |
|---|---|
| LLC name | A name with a required designator, distinguishable in the Secretary of State's records |
| Designated office | The address of the LLC's initial designated office in South Carolina |
| Registered agent & office | The agent's name and a physical South Carolina street address (no P.O. box) |
| Organizers | The name and address of each organizer signing the articles |
| Management | A statement if the company is manager-managed |
| Member liability | A statement if one or more members are personally liable for the LLC's debts |
The internal rules of the company - ownership percentages, voting, and distributions - go in a separate operating agreement, which South Carolina does not file. If you plan to operate under a different public name, you register it as a DBA.
South Carolina LLC Filing Fees (2026)
The core cost of a South Carolina LLC is the $110 Articles of Organization fee. The table below lists the state fees most new LLCs encounter, each verified against section 33-44-1204 of the South Carolina Uniform LLC Act or the South Carolina Department of Revenue. Amounts are effective for 2026 and are set by the state, not by any filing service.
| Item | Document | Fee (2026) | Agency |
|---|---|---|---|
| Articles of Organization (create the LLC) | Articles of Organization | $110 | Secretary of State |
| Name reservation | Application for reservation of name | $25 | Secretary of State |
| Change of registered agent / office | Statement of change | $10 | Secretary of State |
| Articles of amendment | Articles of amendment | $110 | Secretary of State |
| Retail License (if you make sales) | SCDOR-111 | $50 per location | Dept. of Revenue |
| Federal EIN | IRS Form SS-4 | $0 (free) | IRS |
| Articles of termination (to close) | Articles of termination | $10 | Secretary of State |
Expedited processing and certified copies carry additional fees. Because processing options and copy fees change, confirm the current amount with the Secretary of State before you file. For a full breakdown see South Carolina LLC cost and the national LLC cost guide.
South Carolina Registered Agent Requirement
A South Carolina registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. Section 33-44-108 requires every domestic LLC and every foreign LLC authorized to do business in the state to “designate and continuously maintain” a designated office and an agent with a South Carolina street address. You name the initial agent directly in the Articles of Organization.
The agent must be an individual resident of South Carolina, a domestic corporation, another LLC, or a foreign entity authorized to do business in the state, and must have a physical South Carolina street address - a post office box alone does not satisfy the requirement. You may act as your own registered agent, name a manager, or hire a commercial service. To change agents later, file a statement of change for a $10 fee under section 33-44-1204. Failing to maintain an agent can lead the Secretary of State to administratively dissolve the LLC. See South Carolina registered agent requirements and the national registered agent overview.
After Filing: EIN, Taxes, and Annual Reports
A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment by filing the appropriate IRS form. South Carolina taxes an LLC according to its federal classification, so a default pass-through LLC's profits flow to the owners' South Carolina individual income tax returns.
Unlike some states, South Carolina requires no annual report for a standard LLC. An LLC that elects to be taxed as a corporation is different: it files the CL-1, Initial Annual Report of Corporations, and pays a one-time $25 minimum license fee, then files an annual corporate return. If you sell taxable goods or services, obtain the $50 Retail License and collect the 6% state sales tax. See South Carolina LLC taxes and filing for the full picture.
Amendments, Business Licenses, and Closing
The Articles of Organization is a one-time filing, but a few obligations follow. If the information on the articles changes, you file Articles of Amendment for a $110 fee, or a statement of change for a registered-agent update. South Carolina has no statewide general business license, but most counties and municipalities levy a local business license tax on gross income under section 6-1-400, so check your city and county - see business licenses in South Carolina. When you are ready to close the company, you wind up under section 33-44-801 and file Articles of Termination for a $10 fee rather than simply abandoning the LLC; see how to dissolve an LLC in South Carolina.
Frequently Asked Questions
How much does it cost to file South Carolina Articles of Organization?
The state filing fee is $110, paid to the South Carolina Secretary of State. A name reservation is $25 and a federal EIN is free. A Retail License, if you make sales, costs $50 per location. See South Carolina LLC cost.
What form creates a South Carolina LLC?
The Articles of Organization, filed with the South Carolina Secretary of State under Title 33, Chapter 44. File online through Business Filings Online for the fastest turnaround, or by mail.
Does a South Carolina LLC need a registered agent?
Yes. Section 33-44-108 requires a registered agent with a physical South Carolina street address. A P.O. box alone does not satisfy the requirement.
Does a South Carolina LLC file an annual report?
No, not for a standard LLC. Only an LLC electing corporate tax treatment files the CL-1 and an annual corporate return. See South Carolina annual report.
How long does it take to form an LLC in South Carolina?
Online filings through Business Filings Online are generally processed faster than mailed filings. Confirm current processing times with the Secretary of State before you file.
Is a South Carolina Certificate of Formation the same thing?
South Carolina does not use that term for LLCs; the formation document is the Articles of Organization. See South Carolina Certificate of Formation.
Related
- How to form an LLC (cluster hub)
- How to form an LLC in South Carolina
- South Carolina Certificate of Formation (term explained)
- South Carolina registered agent requirements
- How much does a South Carolina LLC cost?
- South Carolina LLC taxes and filing
- Business licenses in South Carolina
- How to dissolve an LLC in South Carolina
- How to get an EIN
- Articles of Organization (national)
- Legal glossary
Sources
- South Carolina Secretary of State - Business Entities (Articles of Organization; Business Filings Online).
- South Carolina Secretary of State - FAQs About Business Entities (registered agent; administrative dissolution and reinstatement).
- South Carolina Code - Title 33, Chapter 44, Uniform LLC Act (§33-44-108 agent; §33-44-202 formation; §33-44-203 articles; §33-44-801 dissolution; §33-44-1204 fees: $110 articles, $25 reservation, $10 change of agent, $10 termination).
- South Carolina Code - Title 12, Chapter 36 (§12-36-510) ($50 Retail License per location; 6% sales tax).
- South Carolina Code - Title 6, Chapter 1 (§6-1-400) (local business license tax).
- South Carolina Department of Revenue - Business Tax Registration (Form SCDOR-111).
- South Carolina Department of Revenue - Sales & Use Tax (6% state rate; Retail License requirement).
- South Carolina Department of Revenue - Corporate FAQs (CL-1 initial report; $25 minimum license fee).
- IRS - Limited Liability Company (LLC) (federal default classification).
- IRS - Get an Employer Identification Number (free EIN).
- IRS - About Form 2553 (S-corporation election).
- Legal Information Institute (Cornell) - 26 CFR § 301.7701-3 (entity classification / check-the-box).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the South Carolina Secretary of State and South Carolina Department of Revenue before acting.