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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 Carolina machine exemption.

Because a statute only requires a taxpayer’s use of items in its manufacturing process, regardless whether or not it is directly used in the production line, various machines were found exempt. These machines included cleaners, chemicals, buffing machines, lifts, print…

Purchases of mesh bags used by a textile manufacturer to ship property between manufacturing plants are not subject to South Carolina sales and use tax.

The mesh bags used to transport garments in several stages of their production and are used in the dyeing process are not exempt because containers, sacks, or bags used by manufacturers in shipping tangible personal property are exempt. (Private Revenue…