South Carolina is home to new and expanding business

A shovel-ready site is a property that has been vetted and prepared for development, with key elements like zoning, utilities, access and environmental considerations already evaluated. This reduces risk, shortens timelines and allows projects to move forward more quickly.

South Carolina supports site selection and relocation through a coordinated approach that combines available properties, workforce insights, infrastructure access and incentive alignment. SC Commerce works directly with companies to identify locations, evaluate options and connect them with local partners to support a smooth transition.

South Carolina provides access to a range of data and tools to support site selection, including available property listings, demographic and workforce data, infrastructure and logistics mapping, and community comparisons. These resources help companies evaluate locations and make informed decisions with confidence.

Yes. SC Commerce works alongside companies throughout the site selection and development process, from initial property search to site evaluation, coordination with local partners and alignment of available resources. The goal is to provide consistent support at each stage and help projects move forward efficiently.

SC Commerce supports new and expanding companies through a range of incentives tied to job creation, capital investment, workforce development and community growth. Programs may include tax credits, training support, site development assistance and grants designed to help projects succeed long term.

SC Commerce works with prospective companies to identify and apply for state-level discretionary incentives administered by the agency. The application process varies depending on the incentive.

Income tax for multi-state manufacturers is calculated using single sales factor apportionment.

JDCs are a discretionary incentive provided as a refund of a portion of withholding (payroll) taxes, based on wages and county tier rankings. A company must meet job creation and investment commitments before it can begin collecting JDCs.

Although a company may not be able to take full advantage of JTCs in a single year due to South Carolina’s relatively low income tax, unused credits can be carried forward for up to 15 years.

An incentives package is largely based on location and the impact of county tier status. Additional factors are also considered, including:

• Hyper-local incentives (e.g., property taxes, county tiers)
• Power needs, including availability and timing
• Workforce availability, including labor pool and wage expectations
• Infrastructure capacity based on project requirements