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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.

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.

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.

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…

South Carolina Authorizes Amnesty Program

South Carolina authorized a tax amnesty program for delinquent taxpayers, effective 06/08/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Web Application for Tracking Insurance Claims Exempt in South Carolina

A Web-based application for tracking insurance claims was exempt from South Carolina sales and use tax because the service constituted an exempt data processing service.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Natural Gas Fixed Charges Subject to South Carolina Tax

The South Carolina Department of Revenue has issued a letter ruling advising that monthly fixed charges billed by a natural gas company are subject to South Carolina sales and use tax because they are part of the overall agreement for…