State guide

South Carolina sales tax rate and guide (2026)

Last updated Checked monthly

South Carolina’s state sales tax rate is 6%. Local taxes add up to 3% more, so the rate you charge runs from 6% to 9%, depending on where you deliver.

Calculated by the Sales Tax APIThe same engine Zamp customers use.

South Carolina state rate

6%

State 6%Local up to 3%

Combined rate
6% to 9%
Most common
7%19 of 49 cities
Remote sellers collect after
$100,000in sales a year
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South Carolina sales tax calculator

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Delivered to a South Carolina city
Sales tax$8.00on $100.00 · total $108.00
Taxable8% combined rate
  • South CarolinaState · 6%$6.00
  • Columbia City (Richland County) Local OptionLocal · 1%$1.00
  • Richland County TransportationLocal · 1%$1.00

General merchandise delivered to Columbia, SC 29204.

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South Carolina sales tax at a glance

Rates

State rate
6%
Local rates
Up to 3%
Combined rates
6% to 9%
Most common
7%, in 19 of 49 cities

Selling into South Carolina

Economic nexus
$100,000 in sales a year
Sourcing
Destination-based: the rate where the customer takes delivery. Local rates are county taxes, plus a few city taxes.
SaaS
Taxable
Shipping
Taxable with the item

Registering and filing

Filing portal
MyDORWAY
Returns due
The 20th of the following month
Filing schedule
Monthly, quarterly or annual

Sales tax rates in South Carolina’s largest cities

All 49 cities
Sales tax rates in the largest South Carolina cities
CityCountyBreakdownRate
CharlestonCharleston CountyState 6%Charleston County Education Capital Improvements 1%Charleston City (Charleston County) Local Option 1%Charleston County Transportation 1%9%
ColumbiaRichland CountyState 6%Columbia City (Richland County) Local Option 1%Richland County Transportation 1%8%
North CharlestonCharleston CountyState 6%Charleston County Education Capital Improvements 1%North Charleston City (Charleston County) Local Option 1%Charleston County Transportation 1%9%
Mount PleasantCharleston CountyState 6%Charleston County Education Capital Improvements 1%Mount Pleasant Town (Charleston County) Local Option 1%Charleston County Transportation 1%9%
Rock HillYork CountyState 6%York County Capital Projects 1%7%
GreenvilleState 6%6%
SummervilleDorchester CountyState 6%Dorchester County Transportation 1%7%
Goose CreekState 6%Berklee County Education Capital Improvements 1%Goose Creek City (Berkeley County) Local Option 1%Berkeley County Transportation 1%9%
GreerState 6%6%
SumterState 6%Sumter County Capital Projects 1%Sumter City (Sumter County) Local Option 1%8%
FlorenceState 6%Florence County Capital Projects 1%Florence City (Florence County) Local Option 1%8%
Myrtle BeachHorry CountyState 6%Myrtle Beach City (Horry County) Education Capital Improvements 1%Myrtle Beach City (Horry County) - Td 1%Horry County Transportation 1%9%
SpartanburgSpartanburg CountyState 6%Spartanburg County Capital Projects 1%7%
Hilton Head IslandState 6%6%
Fort MillYork CountyState 6%York County Capital Projects 1%7%
BlufftonState 6%6%
AikenAiken CountyState 6%Aiken County Capital Projects 1%Aiken County Education Capital Improvements 1%8%
AndersonAnderson CountyState 6%Anderson County Education Capital Improvements 1%7%
MauldinState 6%6%
ConwayState 6%Conway City (Horry County) Education Capital Improvements 1%Horry County Transportation 1%8%
SimpsonvilleState 6%6%
EasleyState 6%Easley City (Pickens County) Local Option 1%7%
North AugustaAiken CountyState 6%Aiken County Capital Projects 1%Aiken County Education Capital Improvements 1%8%
LexingtonLexington CountyState 6%Lexington County - Sd 1%7%

What’s taxable in South Carolina?

The tax on a $100 sale in Columbia.

Everyday goods

  • General merchandiseTaxable$8.00
  • ClothingTaxable$8.00
  • Clothing accessoriesTaxable$8.00
  • Personal care productsTaxable$8.00
  • Feminine hygiene productsExempt$0
  • Children’s diapersTaxable$8.00
  • Pet foodTaxable$8.00

Food and drink

  • Groceries (food for home)67% taxable$2.00
  • Prepared foodTaxable$8.00
  • Candy67% taxable$2.00
  • Snack food67% taxable$2.00
  • Soft drinks67% taxable$2.00
  • Bottled water67% taxable$2.00
  • Juice (70–99% juice)67% taxable$2.00
  • Dietary supplementsTaxable$8.00

Health

  • Prescription drugsExempt$0
  • Over-the-counter drugsTaxable$8.00

Software and digital

  • SaaS (consumer)Taxable$8.00
  • SaaS (business)Taxable$8.00
  • AI softwareTaxable$8.00
  • Downloaded softwareExempt$0
  • Digital productsExempt$0
  • eBooksExempt$0
  • Streaming subscriptionsTaxable$8.00
  • Data processingExempt$0

Services

  • General servicesExempt$0
  • Repair of goodsExempt$0
  • InstallationExempt$0
  • Optional warrantiesTaxable$8.00

How South Carolina rates vary

Every sale pays the 6% state rate. Cities, counties and special districts add up to 3% more, so the rate depends on the delivery address.

South Carolina rate changes since 2023

6cities changed their rate
2went up
4went down
43didn’t change
South Carolina cities whose sales tax rate changed since 2023
City2023TodayChangeChanged in
Hilton Head Island7%6%↓ 1%2025
Bluffton7%6%↓ 1%2025
Port Royal7%6%↓ 1%2025
Beaufort7%6%↓ 1%2025
Sumter7%8%↑ 1%2025
Hardeeville8%9%↑ 1%2025

South Carolina sales tax due dates for 2026

Returns are due the 20th of the month after each period. A due date on a weekend or holiday moves to the next business day.

Monthly
PeriodDue
January 2026February 20
February 2026March 20
March 2026April 20
April 2026May 20
May 2026June 22
June 2026July 20
July 2026August 20
August 2026September 21
September 2026October 20
October 2026November 20
November 2026December 21
December 2026January 20 2027
Quarterly
PeriodDue
Q1 (January–March) 2026April 20
Q2 (April–June) 2026July 20
Q3 (July–September) 2026October 20
Q4 (October–December) 2026January 20 2027
Annual
PeriodDue
2026January 20 2027

Never miss a South Carolina due date.

Zamp files and pays every South Carolina return on time and answers the state’s notices. You approve; we handle the rest.

South Carolina sales tax guide

Nexus, registration, collecting and filing.

If you do business in South Carolina, you’ll need to stay compliant with the state’s sales tax rules.

This South Carolina sales tax guide will break it all down for you — from when to collect sales tax, how to determine tax nexus, and how to calculate your tax.

We’ll also introduce a powerful tool that makes tax compliance effortless, allowing you to focus on growing your business confidently.

Collecting South Carolina Sales Tax from Customers

You can refer to the guide below for a general understanding of South Carolina sales tax. But if you require further assistance, it’s best to get help from a sales tax expert.

Do I Have to Collect South Carolina Sales Tax from Customers?

Any retailer selling, leasing, or renting tangible personal property in South Carolina should collect sales tax.

What Creates Sales Tax Nexus in South Carolina?

Some conditions that create nexus in South Carolina include:

  • Physical nexus: Businesses with offices, distribution houses, sale houses, warehouses, or other places of business.
  • Employees: Businesses with any agent operating within South Carolina under the retailer’s or subsidiary’s authority.
  • Economic nexus: Businesses whose gross revenue exceeds $100,000 in the previous or current calendar year.

Learn more about sales tax nexus and when you’re required to collect sales tax.

Do I Have to Collect Sales Tax from South Carolina Customers if I Sell on Amazon, Walmart, eBay, or Etsy?

No.

South Carolina has a marketplace facilitator law. Under this law, marketplaces like Etsy or Amazon are required to collect sales tax on behalf of third-party sellers on their platforms. A marketplace facilitator who doesn’t meet the $100,000 threshold doesn’t have to register, collect, and remit South Carolina tax.

Note: If you have any other form of sales tax nexus in South Carolina, you should collect sales tax on all taxable transactions within the state.

Taxable Products in South Carolina

In South Carolina, sales tax applies to most tangible personal property and services, though certain items, such as groceries, are exempt.

Below is a detailed overview of taxable items in South Carolina.

Are Groceries Taxable in South Carolina?

No, the state does not tax grocery items. However, this exemption applies only to state sales and use tax.

Sales of groceries may still be subject to local sales and use taxes unless a local exemption is in place as well.

Is Clothing Taxable in South Carolina?

Yes, clothing is taxable in South Carolina.

Is Software-as-a-Service (SaaS) Taxable in South Carolina?

Computer software sold and delivered by tangible means in South Carolina is taxable.

Are Services Taxable in South Carolina?

Yes, specific services are taxed in South Carolina.

Tax-Exempt Items

Some items that are exempt from sales tax in South Carolina are:

  • Medicine and prosthetic devices sold by prescription.
  • Insecticides, chemicals, fertilizers, soil conditioners, seeds, seedlings, and nursery stock used for farming and agricultural production.
  • Water supplied by public utilities and designated non-profit corporations.

How to Register for a South Carolina Retail License

You can register for a retail license online through South Carolina’s free tax portal, MyDORWAY website.

Learn how to register for a seller’s permit in every US state.

Do I Need a South Carolina Sales Tax License if I’m Only a Wholesaler?

Wholesalers can obtain a resale certificate. This will help them purchase items for resale without paying South Carolina sales tax.

How to Collect Sales Tax in South Carolina

South Carolina uses a destination-based sales tax system.

This means that when you sell something to a customer in South Carolina, you need to charge sales tax based on the tax rate at the address where the item is being shipped.

Should You Collect Sales Tax on Shipping Charges in South Carolina?

Delivery charges are taxed:

  • If they use the retailer’s truck.
  • If they use a common carrier.
  • If the seller ships directly from the factory and covers the transportation costs.

Learn more about sales tax on shipping in every state in the United States.

How to File and Pay Sales Tax in South Carolina

There are multiple ways to file and pay sales tax in South Carolina:

  • Automated: Let Zamp handle your South Carolina sales tax filing and remittance so you won’t have to deal with sales tax returns ever again.
  • Online: Taxpayers with a tax liability of $15,000 or more per filing period should file and pay electronically via the MyDORWAY website.
  • Offline: Taxpayers whose tax liability is less than $15,000 should file Form ST-389 with your State Sales & Us​e Tax Return (ST-3).

Explore how you can file and pay sales tax in other US states.

All 49 South Carolina cities

A

B

  • Beaufort6%
  • Bluffton6%

C

  • Cayce7%
  • Charleston9%
  • Clemson7%
  • Columbia8%
  • Conway8%

E

F

  • Florence8%
  • Forest Acres8%
  • Fort Mill7%
  • Fountain Inn6%
  • Furman7%

G

  • Gaffney8%
  • Goose Creek9%
  • Greenville6%
  • Greenwood7%
  • Greer6%

H

  • Hanahan9%
  • Hardeeville9%
  • Hilton Head Island6%

I

  • Irmo8%

J

L

M

N

  • Newberry7%
  • North Augusta8%
  • North Charleston9%
  • North Myrtle Beach8%

O

  • Orangeburg7%

P

  • Port Royal6%

R

S

  • Simpsonville6%
  • Spartanburg7%
  • Summerville7%
  • Sumter8%

T

  • Tega Cay7%

W

  • West Columbia7%

South Carolina sales tax questions.

Still have questions? Call us at 1-866-438-9267 or email us at support@zamp.com.

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What is the sales tax rate in South Carolina?

The South Carolina state sales tax rate is 6%. Cities, counties and special districts add up to 3% more in the 49 cities we checked, so the combined rate runs from 6% to 9%. The most common combined rate is 7%.

What is the sales tax rate in Charleston, Columbia, North Charleston and Mount Pleasant?

Charleston: 9%. Columbia: 8%. North Charleston: 9%. Mount Pleasant: 9%. Rates can differ by street address inside a city, so check the exact address with the calculator.

Do I have to collect South Carolina sales tax if my business is in another state?

Yes, once your sales into South Carolina pass $100,000 in the previous or current calendar year (economic nexus), or if you have a physical presence there, such as staff, inventory or an office. You then register with the South Carolina Department of Revenue, collect tax on taxable sales to South Carolina buyers and file returns.

Is SaaS taxable in South Carolina?

Yes. Software as a service is taxed in full in South Carolina.

Are groceries and clothing taxed in South Carolina?

Groceries (food for home) are partly taxable (67% of the price) in South Carolina. Clothing is taxable. Prepared food, candy and soft drinks follow their own rules; the table above shows each category.

Is shipping taxable in South Carolina?

Yes. Delivery charges on a taxable sale are taxed at the same rate as the item in South Carolina: 8% in Columbia.

Has the South Carolina sales tax rate changed recently?

The state rate hasn’t changed, but 6 of the 49 cities we checked have a different combined rate than in July 2023, including Sumter (7% to 8%), Hilton Head Island (7% to 6%), Bluffton (7% to 6%).

Which rate do I charge: my location or my customer’s?

Destination-based: the rate where the customer takes delivery. Local rates are county taxes, plus a few city taxes. A seller based in South Carolina charges the rate where the sale is made for most in-state sales; a remote seller charges the rate at the buyer’s address.

What is use tax?

You should pay use tax when you don’t pay South Carolina sales tax at the time of purchase.

I didn’t collect any South Carolina sales tax during this period. Do I still need to file a return?

Yes.

Even if you didn’t collect sales tax during the taxable period, filing a “zero” return with the state is essential to maintain compliance.

What is the penalty for filing and/or paying South Carolina sales tax late?

If you fail to file a return or pay the tax on time, you’ll have to pay a penalty of 5% of the tax owed — up to a maximum of 25% per month.

How often do I need to file and pay sales tax in South Carolina?

You should file and pay sales tax on the 20th of each month following your sales tax period.

Sources. South Carolina Department of Revenue · MyDORWAY · Zamp Sales Tax API · U.S. Census Bureau. Rates are checked monthly and are for information, not tax advice.

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