Sales Tax in James Island, South Carolina in 2025

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

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. 

James Island Sales Tax Rate 2025

James Island is located in Charleston County in South Carolina, United States, and has a sales tax rate of 9.000%. This is the combination of local and state sales tax rates.

Here is the breakdown of the James Island's sales tax:

Tax Jurisdiction	Sales Tax Rate
South Carolina State Tax	6.000%
Local Tax	3.000%
Combined Rate	9.000%

This rate applies to the following zip codes in James Island:

29412

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

James Island’s 9.000% sales tax rate is the highest rate you can find in the state of South Carolina. It is 3.000% higher than South Carolina’s lowest rate, which is 6.000% and can be found in Simpsonville, among other places.

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

City	Sales Tax Rates
Simpsonville	6.000%
Greer	7.000%
Woodford	7.000%
Walterboro	8.000%
James Island	9.000%

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

• Cayce's sales tax rate is 7.000%-8.000%
• Gaffney's sales tax rate is 8.000%

What Creates Sales Tax Nexus in James Island?

James Island 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 James Island 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 James Island Sales Tax?

James Island 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 James Island:

• 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 James Island?

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

How to Collect Sales Tax in James Island

South Carolina follows destination-based sales tax sourcing for both in-state and out-of-state businesses, which also applies for James Island. 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 James Island

You can file James Island 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).