South Carolina Sales
Tax Rate

The 6 percent state rate, local taxes, grocery rules, remote seller nexus, exemptions and 2026 county-rate changes.

South Carolina sales tax is 6 percent statewide in 2026. Counties and certain local jurisdictions can add local sales and use taxes, so the combined rate depends on where the transaction is sourced. Current local components can bring the general combined rate as high as 9 percent in some jurisdictions, while locations without a local add-on remain at the 6 percent state rate.

South Carolina made several local-rate changes during 2026. The state lists Lexington County at 7 percent after its school district tax extension, Aiken County at 8 percent after reimposing a capital projects tax and Williamsburg County at 8 percent after adding a capital projects tax effective May 1, 2026. Businesses should therefore use the current location-specific rate rather than an older statewide table.

South Carolina Sales Tax Rates in 2026

The statewide Sales and Use Tax rate is 6 percent. Most local Sales and Use Taxes administered by the South Carolina Department of Revenue are 1 percent, though multiple local taxes can overlap and certain transportation taxes use different rates.

South Carolina updates county and municipality rate tables when local taxes change. Sellers should confirm the current rate for the customer or delivery location before invoicing a taxable transaction.

How to Calculate South Carolina Sales Tax

For a standard taxable sale, add the 6 percent state rate to all local Sales and Use Taxes that apply at the sourcing location, then multiply the combined rate by the taxable sales price.

South Carolina Sales Tax = Taxable Sales Price × State and Applicable Local Rate

For example, a $1,000 taxable purchase in a location with an 8 percent combined rate produces $80 of sales tax. The same purchase in a location with only the 6 percent state rate produces $60.

What Is Taxable in South Carolina?

South Carolina generally taxes retail sales of tangible personal property unless an exemption or exclusion applies. The state also taxes selected services rather than imposing sales tax on every service.

• Most taxable tangible personal property sold at retail
• Communications services identified by South Carolina law
• Laundry and related services
• Furnishing of accommodations
• Electricity under the applicable sales and use tax rules
• Marketplace or online sales when the transaction is otherwise taxable

The sales tax base is generally measured by gross proceeds of sales for sales tax or sales price for use tax. Charges connected with a taxable transaction can therefore become part of the taxable measure.

South Carolina Grocery and Food Tax Rules

Unprepared food that can be purchased with USDA food benefits is exempt from the 6 percent state Sales and Use Tax. Local tax treatment can differ because some local Sales and Use Taxes still apply to unprepared food.

Prepared food, restaurant meals and other food transactions that do not qualify for the unprepared-food exemption can remain taxable. Sellers should identify whether the product meets the current food exemption definition before removing state tax.

South Carolina Sales Tax Exemptions

South Carolina provides exemptions and exclusions for qualifying items, purchasers and uses. Some exemptions require an application or exemption certificate.

• Sales to the federal government
• Prescription medicine sold to an individual by prescription
• Qualifying unprepared food from the state portion of Sales and Use Tax
• Qualifying textbooks used in courses of study
• Clothing, computers and school supplies during the annual Sales Tax Holiday
• Property purchased for resale with proper documentation
• Other exemptions specifically provided by South Carolina law

South Carolina Sales Tax Holiday

South Carolina holds an annual Sales Tax Holiday on the first Friday, Saturday and Sunday in August. Qualifying clothing, computers, school supplies and other covered purchases can be exempt from both state and local Sales and Use Tax during the holiday.

The exemption is product-specific. Businesses should review the current holiday list rather than assuming every back-to-school or technology purchase is exempt.

South Carolina Use Tax

Use tax applies when taxable goods are bought at retail for use, storage or consumption in South Carolina and the correct South Carolina sales tax was not paid. The statewide use tax rate is 6 percent plus applicable local use taxes.

Businesses that regularly make untaxed out-of-state purchases can report use tax on their Sales and Use Tax return. The rate is based on where the taxable property will be used, stored or consumed.

South Carolina Economic Nexus for Remote Sellers

An out-of-state seller generally creates South Carolina economic nexus when gross revenue from South Carolina exceeds $100,000 in the previous calendar year. The threshold can include taxable plus exempt South Carolina sales when measuring gross revenue under the state examples.

A remote seller that meets the economic nexus standard and makes taxable retail sales must obtain a South Carolina Retail License then collect and remit state plus applicable local Sales and Use Tax.

Marketplace Facilitators in South Carolina

A marketplace facilitator is generally treated as the retailer for transactions sold through its marketplace and is responsible for remitting state and local Sales and Use Tax on facilitated taxable sales unless an exemption or exclusion applies.

Marketplace sellers should separate platform transactions from direct sales because direct sales can create separate registration or collection responsibilities.

South Carolina Retail License Requirements

Any person engaged in retail sales in South Carolina, including qualifying online sellers, generally needs a Retail License. A separate Retail License is required for each retail outlet.

Remote sellers can also need a license when they exceed the economic nexus threshold. Businesses should register before collecting Sales and Use Tax from South Carolina customers.

Filing and Paying South Carolina Sales Tax

Sales and Use Tax returns must be filed for each reporting period while the account is open, including zero-tax periods when required. South Carolina state and local Sales and Use Taxes administered by the Department are reported on one return.

Taxpayers with $15,000 or more of South Carolina tax liability per filing period must file and pay electronically. The state recommends MyDORWAY for filing and payment.

South Carolina Sales Tax Is Separate From Payroll

Sales tax applies to customer transactions. South Carolina income tax withholding applies to employee wages and annual income tax applies to taxable income. Ordinary sales tax should not appear as an employee payroll deduction.

For annual personal tax questions, use the South Carolina income tax guide. Employees estimating wages after taxes can use the South Carolina paycheck calculator because payroll withholding follows a different tax system.

After genuine payroll calculations are complete, businesses can use the online paystub generator for lawful payroll documentation without mixing customer sales tax into employee deductions.

Methodology and 2026 Accuracy

This guide reflects South Carolina Department of Revenue Sales and Use Tax guidance available in August 2026, including the 6 percent state rate, 2026 county rate changes, remote seller economic nexus, local tax ranges plus current exemption guidance. Businesses should verify the current county or municipality rate for the transaction date.