Sales Tax in Columbia, South Carolina in 2025

We'll walk you through how the sales tax rate is determined for Columbia and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Columbia.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis. 

Columbia Sales Tax Rate 2025

Columbia is located in South Carolina, United States. Its minimum sales tax rate is 7.000%, and its maximum sales tax rate is 8.000%. These rates include local and state sales tax rates.

Here is how the Columbia sales tax rates breaks down:

Tax Jurisdiction	Min. Rate	Max. Rate
State Tax	6.000%	6.000%
Local Tax	1.000%	2.000%
Combined Rate	7.000%	8.000%

Sales Tax Rates in Columbia by Zip Codes and Districts

Columbia overlaps with 2 counties in South Carolina. Below, you can see how their combined sales tax rates compare. (These include state and local taxes):

District	Zip Codes	Combined Sales Tax Rate
LEXINGTON COUNTY - SD	29212, 29210	7.00%
COLUMBIA CITY (RICHLAND COUNTY) - LO|RICHLAND COUNTY - TT	29045, 29208, 29223, 29212, 29229, 29210, 29225, 29061, 29044, 29203, 29204, 29205, 29169, 29201, 29207, 29206, 29063, 29078, 29209	8.00%

County Sales Tax in Columbia

Columbia overlaps with 2 counties in South Carolina. But as you can see in the table below, the county sales tax rate is 0.000% in each one.

County	Sales Tax Rate
Richland County	0.00%
Lexington County	0.00%

How Does the Columbia Sales Tax Compare to the Rest of South Carolina?

The lowest sales tax rate you can find in South Carolina stands at 6.000%. The highest sales tax rate in the state is 8.000%. Here’s how Columbia’s sales tax rates compares against these rates:

• The minimum sales tax rate (7.000%) is 1.000% higher than the state's lowest rate and 2.000% lower than the highest rate.
• The maximum sales tax rate (8.000%) is 2.000% higher than the state's lowest rate and 1.000% lower than the highest rate.

To give you a better idea, here’s a comparison of Columbia sales tax rates with a few other cities in South Carolina:

City	Sales Tax Rates
Salem	6.000%
Greer	7.000%
Columbia	7.000%-8.000%
Woodford	7.000%
Lamar	8.000%
Rockville	9.000%

You can also compare the sales tax rate of Columbia against the South Carolina cities closest in population size:

• Charleston's sales tax rate is 9.000%
• Mount Pleasant's sales tax rate is 9.000%

What Creates Sales Tax Nexus in Columbia?

Columbia shares the same sales tax nexus rules as South Carolina. 

Read More: Check out this detailed guide on Sales Tax in South Carolina.

You have sales tax nexus in Columbia if you fulfill any of the these conditions:

• 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.

What Products Are Exempt from Columbia Sales Tax?

Columbia doesn't have any special exemptions and follows the same sales tax rules as South Carolina.

The following items are exempt from sales tax in Columbia:

• 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.

Who Needs a Sales Permit in Columbia?

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

How to Collect Sales Tax in Columbia

South Carolina follows destination-based sales tax sourcing for both in-state and out-of-state businesses, which also applies for Columbia. This means that if you sell to a South Carolina resident, you must apply the sales tax rate based on the buyer’s shipping address.

Learn more about origin-based and destination-based sales tax sourcing here.

How to File and Pay Sales Tax in Columbia

You can file Columbia sales tax returns using the following methods:

• Automated: Let Zamp handle your South Carolina sales tax filing and remittance so you won’t ever have to deal with a sales tax return.
• 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).