The Ultimate South Carolina Sales Tax Guide

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.

South Carolina Sales Tax Rate Range 2025

The South Carolina state sales tax rate is 6%. If approved by county voters, additional local sales taxes can also be implemented.

How to Calculate Sales Tax in South Carolina

You need to be aware of these rates to calculate sales tax correctly in South Carolina: 

• State sales tax
• County sales tax
• City sales tax
• Any applicable district taxes

For example, there are two sales taxes in Anderson, South Carolina:

• South Carolina sales tax rate of 6%
• Educational Capital Improvement sale tax rate of 1%

This brings the total sales tax rate in Anderson to 7%.

You can find the sales tax rates of your specific South Carolina city here.

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.

FAQs on Paying and Filing South Carolina Sales Tax

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.

South Carolina Sales Tax Due Dates

South Carolina due dates for monthly filers:

Taxable Period	Filing Due Date
January 2025	February 20, 2025
February 2025	March 20, 2025
March 2025	April 21, 2025
April 2025	May 20, 2025
May 2025	June 20, 2025
June 2025	July 21, 2025
July 2025	August 20, 2025
August 2025	September 22, 2025
September 2025	October 20, 2025
October 2025	November 20, 2025
November 2025	December 22, 2025
December 2025	January 20, 2026

South Carolina quarterly sales tax filing due dates:

Taxable Period	Filing Due Date
Q1 (Jan-March) 2025	April 21, 2025
Q2 (Apr-June) 2025	July 21, 2025
Q3 (July-Sept) 2025	October 20, 2025
Q4 (Oct-Dec) 2025	January 20, 2026

South Carolina annual sales tax filing due date:

Taxable Period	Filing Due Date
2025	January 20, 2026

Let The Experts Handle Your South Carolina Sales Tax Filing

Sales tax shouldn’t be a roadblock to growing your business

And that’s why you need Zamp.

With smooth onboarding, precise tax calculations, and effortless one-click registration and filing, managing sales tax has never been easier—no matter the size of your business.

Ready to take the stress out of sales tax? Get started with Zamp today!