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 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

Annual Back to School Holiday

August 3-5, 2018

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

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.

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 Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

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.

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.

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.

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.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

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.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

South Carolina Will No Longer Mail Admissions Tax Returns

Effective June 1, 2017, the South Carolina Department of Revenue will no longer mail Admissions Tax Returns to taxpayers. Admissions tax must be collected when an admission fee has been charged.

Online Shopping Membership Fees Taxable in South Carolina

Annual membership fees that allow members to receive benefits with online shopping are subject to South Carolina sales and use tax since they allow members to receive tangible personal property as a benefit of membership.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

South Carolina Nexus Safe Harbor for Distribution Facilities Expires January 1, 2016

South Carolina’s nexus safe harbor for certain distribution facilities expires 01/01/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Tax Liens Expire After 10 Years in South Carolina

South Carolina issued a revenue ruling stating that tax liens expire 10 years after their filing date. More…