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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.

Warranty Contracts Purchased After Tangible Personal Property Purchase Exempt in South Carolina

Starting on September 1, 2011, sales of a warranty, service, or maintenance contract for tangible personal property are exempt from South Carolina sales and use tax, with limited exceptions, if purchased after the purchase of the tangible personal property. (S.B.…

Taxability of Software Maintenance Contracts in South Carolina Explained

The South Carolina Department of Revenue has issued a revenue ruling to remind taxpayers that effective September 1, 2011, a warranty or maintenance contract purchased after the tangible personal property is purchased is no longer taxable, with limited exceptions. If…

South Carolina Explains Temporary Storage Exclusion

The Department of Revenue issued a ruling on the qualification of property temporarily stored in South Carolina. The Department ruled that property purchased at retail (not wholesale) outside of the state and purchased for primary use outside of the state…

South Carolina Explains Exemptions for Medicines and Medical Supplies

The South Carolina Department of Revenue has issued an updated revenue ruling on the exemptions for certain medicines, prosthetic devices and medical supplies. The ruling explains how exemptions are applied for these items, including: (a) prescription medicine and prosthetic devices,…

South Carolina Issues Guidance on Voluntary Disclosure of Nexus Program

The South Carolina Department of Revenue has issued an advisory opinion to provide procedural guidance concerning the voluntary compliance program for taxpayers who may have nexus with the State, but are not registered nor collecting and remitting taxes. The advisory…

Certain Purchases by South Carolina Restaurants are Taxable

In response to a taxpayer\’s inquiry, the South Carolina Attorney General\’s office issued an opinion stating that items such as napkins, forks, spoons, and straws sold to restaurant owners by wholesalers are subject to taxation at the time of the sale.

South Carolina Increases State Rate to 6%

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,…

South Carolina Exempts Implants if Considered Prosthetic Devices

South Carolina indicated that it does not believe an implant that used to degenerate spine disease is exempt from sales and use tax. In order for the exemption to take place, the device must replace a “missing part” of the…

South Carolina Addresses Warranties, Maintenance and Service Contracts

The South Carolina Department of Revenue issued a revenue ruling to advise taxpayers on the treatment of warranties, maintenance contracts and similar service contracts. The state advised that tax was due on the sale or renewal of service contracts whether…

South Carolina Explains Taxability of Communication Services

In a recent revenue ruling, South Carolina position for sales and use tax on communication services was explained. The following represents a partial list of communication services deemed taxable: telephone services (including a wireless transmission system or voice over Internet…

South Carolina Rules Early Termination Charge Subject to Tax

The South Carolina Department of Revenue has advised that a charge by a telecommunication service provider for early termination was subject to tax. The charge was a fixed dollar amount multiplied by the number of months remaining on the agreement.…

South Carolina To Increase Sales Tax.

South Carolina General Assembly passed Tax Reform Bill 4449 on February 9, 2006. The bill provides for a property tax exemption on the fair market value of owner-occupied residential property. To offset for potential state revenue losses, the bill imposes…

South Carolina’s New House Bill: Physical Presence not Sufficient for Nexus.

A South Carolina bill specifies that owning or using a distribution facility is not considered in determining nexus qualification. “Distribution facility” is defined as an establishment where shipments of tangible personal property are processed for delivery to customers. However, the…

South Carolina sales tax holiday: Aug. 5 – Aug. 7, 2005

Clothing, clothing accessories, school supplies, footwear, computers and peripherals, bath wash clothes, blankets, linens, shower curtains. See Details

South Carolina enacts significant changes in municipal charges to telecommunications providers.

South Carolina recently enacted legislation to further define service address and postpaid calling service. The legislation added language to the definition of service address to specify that a sale of postpaid calling services is sourced to the origination point of…

Sales tax holiday announced in South Carolina.

South Carolina’s annual sales tax holiday will be held from Friday, August 6 through Sunday, August 8, 2004. Items included in the exemption include clothing, clothing accessories, footwear, school supplies, computers and computer equipment and software. To qualify for the…

South Carolina has released information on renting rooms.

South Carolina has released a revenue ruling detailing the taxability of individuals renting out rooms in their vacation homes, second homes, and places of abode with less than six sleeping rooms. A sales tax liability is incurred if a person…

South Carolina updates exemptions.

The South Carolina Department of Revenue has compiled a listing of current local sales and use taxes, including their exemptions, of thirty-three counties in the state. The tax type and the effective dates of the exemption include: state exemptions, maximum…

South Carolina provides guidance on the manufacturing exemption.

The South Carolina Department of Revenue outlines the department’s opinion on what items are considered exempt from sales and use tax for purposes of manufacturing in Revenue Ruling 04-7 by referencing a few cases and providing specific examples. This advisory…

South Carolina, Virginia issue guidelines on taxability of calling cards. The South Caroline Department of Revenue has determined that prepaid calling cards to be used with land-based phones are

“not subject to sales tax since this transaction is not a sale of tangible personal property. The transaction is merely the exchange of money for an intangible evidence of a future right to telephone service. The taxable transaction takes place…

South Carolina’s Department of Revenue has released a revenue ruling outlining the taxability of various transactions involving software.

For example, the revenue ruling makes it clear that canned or customized software sold and delivered by tangible means is subject to sales and use tax in South Carolina. The ruling also states that canned and customized software sold and…

South Carolina sales tax holiday.

South Carolina has enacted a sales tax holiday that begins Friday, August 1, 2003 and continues through Sunday, August 3, 2003. This exemption, applicable to both state and local taxes, is granted toward purchases such as clothes, shoes, and school…

South Carolina DSL access.

DSL service charges are not subject to sales and use tax from October 1, 1998 to November 1, 2003 due to the federal Internet Tax Freedom Act. This act is applicable to all Internet access, as well as preventing multiple…

South Carolina use tax on returns.

South Carolina taxpayers my now report their use tax on their personal income tax returns. The use tax line was added to the state income tax return to facilitate the ease of collecting the tax. Use tax has proved difficult…