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South Carolina Sales Tax

On this page you will find handy sales and use tax information about South Carolina.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to South Carolina that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

6.000% The state has reduced rates for sales of certain types of items.
Range of Local Rates

0% – 3% Some local jurisdictions do not impose a sales tax.
Local Rates Apply to Use Tax

Yes
Remote Seller Nexus Rules
ECONOMIC NEXUS

11/1/2018 – see state notice
MARKETPLACE NEXUS

11/1/2018 administrative – see state notice

4/26/2019 legislation
Sales Tax Holidays
Annual Back to School Holiday

August 2-4, 2024

1. Clothing and certain clothing accessories (excluding rentals)
2. Footwear (excluding rentals)
3. School supplies
4. Computers, printers and printer supplies and computer software (excludes items used for commercial purposes)
5. Certain bed and bath items
Sales Tax Amnesty
Status

Future

Amnesty Filing Dates

Dates TBD

Go to South Carolina Amnesty Page
AMNESTY INCLUSION PERIODS

TBD

TAX TYPES AND CONDITIONS

TBD. More details.
AMNESTY BENEFITS

Interest and penalties waived.

Administration Information
Streamlined Sales Tax Status

Advisory State
NUMBER OF TAXING AUTHORITIES

45 Sales Tax Jurisdictions
HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

The 20th of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

South Carolina Resale Certificate
TYPES OF EXEMPTIONS

Types of exemptions: government, business related (resale, manufacturing, fuels, many others), agricultural, educational, general public good, alternative energy; refer this link for a full listing

 

Entity types of exemptions: federal government; other exempt entity types are very limited in South Carolina

 

South Carolina Exemption Certificate Forms
History & Fun Facts
HISTORY

  • Sales and use taxes were adopted in South Carolina in 1951.
  • South Carolina’s annual sales tax holiday is different from other states’ sales tax holidays in that bed and bath items are exempt during South Carolina’s holiday.
FUN FACTS
  • South Carolina is somewhat unusual in that it does not provide a sales tax exemption for sales to its own state government agencies.

Digital Textbooks are Exempt from South Carolina Sales Tax

In a private letter ruling, the South Carolina Department of Revenue (DOR) stated that a company’s sales and rentals of digital textbooks are exempt from South Carolina sales and use tax.

South Carolina Holds that Amazon Owes Tax on Pre-Wayfair Third Party Sales

A judge has held that Amazon owes uncollected taxes, penalties, and interest on third-party sales made pre-Wayfair.

Key Sales Tax Updates Affecting the Southeastern United States

Picture this: an evolving sales tax landscape throughout the United States where sales tax rules resemble a puzzle, and being up to date on the Southeast region is the missing piece for compliance success.

South Carolina Public Utilities Cannot Claim Manufacturing Exemption

The South Carolina Department of Revenue put forth a ruling stating Public Utilities are ineligible for property tax exemptions on manufacturing properties, formally bringing the Department in line with legislation prohibiting the same.

South Carolina Updates Guidance on Taxability of Fuel Surcharges

The South Carolina Department of Revenue (DOR) has updated its guidance on the taxability of fuel surcharges charged by retailers delivering tangible personal property.

Retailers’ Fees are Subject to Tax in South Carolina

The South Carolina Department of Revenue (DOR) has issued a revenue ruling regarding the taxability of various retailers’ fees.

South Carolina Supreme Court Upholds Ruling That Bookstore Membership is Taxable

The Supreme Court of South Carolina upheld a lower court\’s ruling that bookstore membership fees, which grant members a discount on their purchases, are subject to the state\’s sales and use tax.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

South Carolina Extends COVID-19 Related Remote Employee Tax Relief

South Carolina extended the COVID-19 tax relief with regards to the nexus for income and sales tax created by employees that are temporarily working in another jurisdiction due to COVID-19.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

South Carolina Announces New Consolidated Sales Tax Return Filing Option

The South Carolina DOR has announced a new Consolidated Sales Tax Return filing option for businesses that have multiple locations.

COVID-19 Charges Subject to Tax in South Carolina

South Carolina has issued guidance stating that any COVID-19 surcharge or fee assessed on a taxable sale is subject to South Carolina sales and use tax.

Concrete Mixing Services Exempt in South Carolina

Fees charged to a road construction contractor for mixing concrete for use in road construction were exempt in South Carolina.

Software Subscription Services Subject to Tax in South Carolina

South Carolina has issued a private letter ruling regarding the application of sales and use tax to a cloud-based software subscription service.

South Carolina Court Denies Request for Injunction to Make Amazon Collect Tax on FBA Sales

A South Carolina Court did not grant a request for an injunction filed by the South Carolina Department of Revenue to make Amazon collect tax on FBA sales.

Taxpayer’s Services Qualify as Nontaxable Professional Services in South Carolina

Sales of a taxpayer’s services were not subject to South Carolina sales and use tax since the true object of the transaction was the provision of nontaxable professional services.

South Carolina Issues Changes to Residential Electricity and Fuel Exemption

Effective October 1, 2019, South Carolina clarified application of the sales tax exemption for electricity and other fuels used for residential purposes.

Tablet Rental Charges for Restaurant Subject to South Carolina Sales Tax

A restaurant operator’s payment of charges for the use of a third-party vendor’s table top ordering and bill payment tablets were subject to South Carolina sales and use tax.

South Carolina Finalizes Economic and Marketplace Nexus Ruling

The South Carolina Department of Revenue will require remote sellers to collect and remit tax if they exceed the state’s economic nexus threshold, effective November 1, 2018.

Out-of-State Businesses Doing Hurricane Florence Repair Work Not Required to Register or File and Pay South Carolina Taxes

Out-of-state business performing specified Hurricane Florence disaster repair work are not required to register or file and pay South Carolina sales tax.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.