This blog was last updated on October 15, 2026
South Carolina imposes a 6% statewide sales and use tax. Counties and municipalities may impose additional local sales taxes, so the combined rate varies by location and must be checked for the address and transaction at issue.
At-a-Glance: South Carolina Sales Tax
|
Topic |
Current rule |
|
State rate |
6% general sales and use tax |
|
Local rates |
Additional local taxes may apply; combined general rates vary by location |
| Economic nexus |
$100,000 in gross revenue from South Carolina sales in the previous or current calendar year |
| License |
Retail License, generally obtained through MyDORWAY; $50 nonrefundable fee |
| Standard filing due date |
20th day of the month following the reporting period |
| Sales tax holiday |
First Friday, Saturday, and Sunday in August for qualifying items |
What is taxable in South Carolina?
South Carolina generally taxes retail sales of tangible personal property unless a specific exemption or exclusion applies. The state also taxes certain specifically listed services, including communications, laundry and related services, accommodations, and electricity.
- Clothing
- Prewritten computer software
- Non-prescription medical items or drugs
- Telecommunication services
- Certain installation or repair services
- Software as a Service (SaaS)
Sales Tax Nexus in South Carolina
Physical nexus
A retailer may establish physical nexus by maintaining an office, distribution house, sales house, warehouse, other place of business, or an authorized agent in South Carolina. Physical nexus can exist whether the presence is permanent or temporary. A retailer with physical nexus generally must begin collecting and remitting tax when physical nexus is established.
Economic nexus for remote sellers
A remote seller has economic nexus when gross revenue from sales of tangible personal property, electronically transferred products, and services delivered into South Carolina exceeds $100,000 in the previous or current calendar year. The threshold is based on gross revenue and does not include a transaction-count test.
A remote seller that reaches the threshold must obtain a Retail License and begin collecting and remitting South Carolina sales and use tax on the first day of the second calendar month after economic nexus is established.
South Carolina Department of Revenue remote seller guidance
South Carolina Sales Tax Exemptions
Exemptions are specific. They may depend on the product, purchaser, use, documentation, and whether the exemption applies to state tax, local tax, or both.
Examples of exempt or partially exempt sales
- Sales to the federal government.
- Prescription medicine sold to an individual by prescription.
- Qualifying clothing, computers, and school supplies purchased during the annual sales tax holiday.
- Textbooks used in courses of study at qualifying schools and colleges.
- Unprepared food eligible for purchase with USDA food benefits is exempt from the 6% state tax, although some local taxes may still apply.
- Certain agricultural, manufacturing, medical, and resale transactions when statutory requirements and documentation are satisfied.
Entity-based exemptions require careful review
Nonprofit status alone does not create a blanket exemption from South Carolina sales and use tax. Certain nonprofit and charitable activities may qualify under specific statutory provisions, but the exemption can be limited to particular sales or purchases. Governmental, agricultural, manufacturing, and resale exemptions also depend on the facts and required documentation.
How to Document an Exemption
The correct documentation depends on the exemption claimed. Most exemption applications are submitted through MyDORWAY. A purchaser claiming a single-sale exemption may provide Form ST-8 directly to the vendor. Licensed retailers purchasing tangible personal property for resale, lease, or rental may use Form ST-8A. The seller must retain valid documentation to substantiate the exempt sale.
- Do not send ST-8 or ST-8A to the Department of Revenue; the purchaser provides the completed form to the vendor.
- Agricultural purchasers generally use a valid South Carolina Agriculture Tax Exemption, or SCATE, card rather than the former ST-8F.
South Carolina sales tax exemption guidance
Filing and remittance requirements
South Carolina sales and use tax returns are generally due by the 20th day of the month following the reporting period. The Department of Revenue may approve quarterly or annual filing when eligibility requirements are met. Returns are required for every open filing period, including periods with no sales or only exempt sales.
- File and pay electronically through MyDORWAY.
- Report South Carolina state and SCDOR-administered local sales and use taxes on one return.
- Form ST-3 is the South Carolina State Sales and Use Tax Return. Confirm the current filing method and form instructions before submission.
Frequently asked questions
Does South Carolina have a sales tax holiday?
Yes. South Carolina’s annual sales tax holiday runs from 12:01 a.m. on the first Friday in August through the following Sunday. It applies to qualifying items such as certain clothing, school supplies, computers, and other listed products. Eligibility is product-specific.
Are delivery or shipping charges taxable?
Shipping and delivery charges require a facts-and-circumstances review. Charges included in the seller’s gross proceeds or sales price may be taxable when connected with a taxable sale. Contract terms, whether delivery is optional, how charges are stated, and when title passes can affect the result.
Is South Carolina origin- or destination-based?
For remote sales delivered into South Carolina, sellers generally apply the tax associated with the delivery location, including applicable local taxes.
Does South Carolina impose additional product fees?
Yes. Separate taxes, surcharges, or fees can apply to specific products or services, including lead-acid batteries, tires, certain telecommunications services, 911 charges, qualified heavy-equipment rentals, and liquor by the drink. These obligations are distinct from the general sales tax and should be validated by product and transaction type.
How to register for a South Carolina Retail License
Businesses that make taxable retail sales in South Carolina, including remote sellers with economic nexus, generally must obtain a Retail License before collecting South Carolina sales and use tax. The license application is available through MyDORWAY. The Retail License carries a $50 nonrefundable fee, and a separate license is generally required for each retail location.
Apply for a South Carolina Retail License
Additional resources
Disclaimer: This guide provides a general description of South Carolina sales and use tax rules and is not legal or tax advice. Taxability can depend on the product, service, customer, contract, delivery method, and documentation. Verify current requirements with the South Carolina Department of Revenue for the transaction at issue.