South Carolina Certificate of Formation: Articles & Cost (2026)

Q: Does South Carolina have a Certificate of Formation?

No. South Carolina does not use the term Certificate of Formation for LLCs. The document that creates a South Carolina LLC is the Articles of Organization, filed with the South Carolina Secretary of State under Title 33, Chapter 44, the South Carolina Uniform LLC Act.

Q: 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 under section 33-44-1204. A name reservation is $25, a certified copy carries a separate fee, and a federal EIN from the IRS is free.

Q: Does a South Carolina LLC need a registered agent?

Yes. Section 33-44-108 requires every South Carolina LLC to continuously maintain a registered agent with a physical South Carolina street address for service of process. A P.O. box alone does not satisfy the requirement.

Q: Does a South Carolina LLC file an annual report?

A standard LLC taxed as a partnership or disregarded entity files no annual report with the Secretary of State or the SCDOR. Only an LLC that elects corporate tax treatment files the CL-1 initial report and an annual corporate return.

Q: Which states actually use a Certificate of Formation?

Delaware, Texas, Washington, New Jersey, and Alabama call their LLC formation document a Certificate of Formation. South Carolina, like most states, uses the Articles of Organization instead.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

South Carolina has no document literally called a “Certificate of Formation.” To create a South Carolina LLC you file the Articles of Organization with the South Carolina Secretary of State and pay a $110 fee under Title 33, Chapter 44. You must appoint a South Carolina registered agent, and a standard LLC files no annual report with the state.

Quick Answer

Actual document: Articles of Organization (South Carolina has no LLC “Certificate of Formation”)
Agency: South Carolina Secretary of State - file via Business Filings Online
Filing fee: $110 (2026), set by § 33-44-1204
Governing law: South Carolina Uniform LLC Act, Title 33, Chapter 44
Registered agent: Required - South Carolina street address (§ 33-44-108)
Annual report: None for standard LLCs (only if taxed as a corporation)

Does South Carolina Have a “Certificate of Formation”?

No. “Certificate of Formation” is the name that Delaware, Texas, Washington, New Jersey, and Alabama give to the document that creates an LLC. South Carolina does not use that phrase for limited liability companies. In South Carolina, the charter document is the Articles of Organization, governed by the South Carolina Uniform Limited Liability Company Act, Title 33, Chapter 44 of the South Carolina Code. If a bank, lender, or an out-of-state form asks a South Carolina LLC for its “Certificate of Formation,” the correct equivalent is the filed Articles of Organization together with the file-stamped copy the Secretary of State returns after recording. For the national picture, see how to form an LLC and what an LLC is.

The naming overlap causes real confusion because South Carolina does issue a separate document - a Certificate of Existence (sometimes called a certificate of good standing) - which confirms that an already-formed LLC is active and current. That certificate does not create the LLC. This guide explains the document South Carolina actually files to bring an LLC into existence, what it costs, what it must contain, and what happens after. For the full step-by-step process, see how to form an LLC in South Carolina and the procedural companion at South Carolina Articles of Organization.

South Carolina Agency and Form: Secretary of State

A South Carolina LLC is created by filing the Articles of Organization with the South Carolina Secretary of State. Under section 33-44-202 of the South Carolina Uniform LLC Act, one or more persons organize the LLC “by delivering articles of organization to the office of the Secretary of State for filing,” and the company's existence begins when the articles are filed. Filing and the Secretary of State's acceptance is the legal act that brings the LLC into existence.

You file online through Business Filings Online, the Secretary of State's electronic system, which is the fastest route; paper filing by mail is also accepted. The Secretary of State records each filing, assigns the entity an identifying number, and maintains the public record. South Carolina imposes no newspaper publication requirement, so the LLC is effective as soon as the Secretary of State records the articles.

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:

LLC name. It must contain “Limited Liability Company,” “LLC,” or “L.L.C.” and be distinguishable in the Secretary of State's records from other names.
Designated office. The address of the LLC's initial designated office in South Carolina.
Registered agent. The agent's name and a physical South Carolina street address for service of process. See South Carolina registered agent.
Organizers. The name and address of each organizer signing the articles.
Optional statements. Whether the LLC is manager-managed, and whether any member is personally liable for the company'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 and does not require but which is strongly recommended.

South Carolina LLC Filing Fees (2026)

The headline cost to create a South Carolina LLC is $110. Optional certificates and later filings add to it. All amounts below are set by section 33-44-1204 of the South Carolina Uniform LLC Act or the South Carolina Department of Revenue and are effective for 2026; confirm the current schedule with the Secretary of State before filing.

Item	Fee (2026)	Required?
Articles of Organization (create the LLC)	$110	Yes
Name reservation	$25	Optional
Change of registered agent / office	$10	As needed
Articles of amendment	$110	As needed
Retail License (SCDOR, if you make sales)	$50 per location	If selling
Articles of termination (to close)	$10	When closing
Federal EIN (IRS)	$0 (free)	As needed

For the full lifetime cost of a South Carolina LLC, including taxes and any corporate-election filings, see South Carolina LLC cost and the national LLC cost guide.

South Carolina Registered Agent Requirement

Section 33-44-108 requires every South Carolina LLC to “designate and continuously maintain” a registered agent and designated office in the state. The registered agent receives service of process, tax notices, and official correspondence. 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 qualify. You name the initial agent in the Articles of Organization.

You may serve as your own registered agent, name a manager, or hire a commercial registered agent service. To change agents later, file a statement of change with the Secretary of State for a $10 fee. Failing to maintain an agent is a ground on which the Secretary of State can administratively dissolve the LLC. See South Carolina registered agent requirements and the national registered agent overview.

After Formation: EIN, Operating Agreement, and Taxes

Filing the Articles creates the entity, but a few steps complete the setup. Apply for a free federal Employer Identification Number (EIN) from the IRS; it is required if the LLC has more than one member or any employees and is needed to open a bank account. 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.

Adopt an operating agreement - South Carolina does not file it. South Carolina taxes the LLC according to its federal classification, so a default pass-through LLC's profits flow to the owners' South Carolina individual income tax returns. If the LLC sells taxable goods or services, register with the South Carolina Department of Revenue for the $50 Retail License and collect the 6% state sales tax. Check whether your county, city, or profession requires a business license. For the full tax picture, see South Carolina LLC taxes and filing.

Annual Reports and Ongoing Requirements

Unlike many states, South Carolina requires no annual report for a standard LLC: an LLC taxed as a partnership or disregarded entity files nothing yearly with the Secretary of State or the Department of Revenue simply to stay active. Your ongoing obligations are keeping a valid registered agent, paying any taxes as they come due, and renewing local licenses.

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 with the Department of Revenue. 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 letting the LLC lapse - see how to dissolve an LLC in South Carolina.

Corporations: Articles of Incorporation Instead

If you actually meant to form a corporation rather than an LLC, South Carolina still does not use a “Certificate of Formation.” A South Carolina for-profit corporation is created by filing Articles of Incorporation under the South Carolina Business Corporation Act, together with an initial report to the Department of Revenue. Choosing between the two structures is a tax and liability decision covered in S-corp vs LLC and LLC vs corporation. Whichever you pick, the South Carolina formation document is an “Articles of” filing, never a Certificate of Formation.

Frequently Asked Questions

Does South Carolina have a Certificate of Formation?

No. South Carolina uses the Articles of Organization to create an LLC, filed with the Secretary of State under Title 33, Chapter 44. “Certificate of Formation” is a Delaware, Texas, and New Jersey term, not a South Carolina one.

How much does it cost to file South Carolina Articles of Organization?

$110, paid to the South Carolina Secretary of State under section 33-44-1204. A name reservation is $25 and a federal EIN is free. See South Carolina LLC cost.

What agency creates a South Carolina LLC?

The South Carolina Secretary of State. You file the Articles of Organization online through Business Filings Online or by mail, and the Secretary of State records the filing.

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.

Which states actually use a Certificate of Formation?

Delaware, Texas, Washington, New Jersey, and Alabama. South Carolina, like most states, uses the Articles of Organization instead.

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; Certificate of Existence).
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 - Corporate FAQs (CL-1 initial report; $25 minimum license fee).
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).
IRS - Limited Liability Company (LLC) (federal default classification).
IRS - Get an Employer Identification Number (free EIN).
Legal Information Institute (Cornell) - Limited Liability Company (LLC).
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 deadlines change; verify current requirements with the South Carolina Secretary of State and South Carolina Department of Revenue before acting.