Overview of Sales Tax in South Carolina
- South Carolina’s general sales and use tax rate is 6 percent.
- Additional one percent local sales tax may be imposed if county voters approve.
- Sales tax is imposed on sale of goods and certain services.
Filing Sales Tax Returns
- Sales tax returns can be filed electronically or on paper.
- Use tax applies when buying taxable items from outside the state for use in South Carolina without paying sales tax.
Tax Exemptions and Rates
- Prescription drugs, most food items, and medical supplies are exempt from sales tax.
- Over 65 can deduct retirement income up to $10,000.
- Combined sales tax rates range from 6 to 9 percent depending on location.
- No sales tax is charged during sales tax holidays.
- If business sells taxable goods or services, must collect and pay sales tax which is calculated by applying state and local rates to taxable sales.