The South Carolina Department of Revenue has issued a change in their state sales and use tax rate. As a result of legislation that was passed last year, the general rate will increase from 5% to 6%, effective June 1, 2007. However, the new rate does not impact lodging (subject to a 7% rate), items subject to the $300 maximum tax (motor vehicles, airplanes, boats, and certain trailers) which will remain subject to a 5% rate, or the 3% sales and use tax imposed on sales of unprepared food that may be purchased with food stamps distributed by the U.S. Department of Agriculture. Sales tax returns that reflect the new 6% state rate were included in the 2007 sales tax booklet and should be used for the June 2007 period and after. (Notice ST-464, South Carolina Department of Revenue, April 13, 2007)