South Carolina Sales Tax Guide 2025: A Step-by-Step Guide for Businesses

South Carolina Sales Tax: 2025 Overview

Sales tax in South Carolina is a 6% statewide rate in 2025, with local taxes ranging from 1% to 3%, resulting in combined rates up to 9%. South Carolina does not participate in the Streamlined Sales Tax initiative (SSUTA), requiring businesses to navigate varying local tax rates.

With a reduced 1% rate for unprepared food items, South Carolina offers some relief for grocery shoppers while maintaining a complex local tax structure for businesses.

South Carolina Sales Tax Due Date

In South Carolina, the due dates for paying sales taxes depend on your assigned filing frequency, which is determined by your total taxable sales and tax liability.

Filing Frequency	Criteria	Due Date
Monthly	Required for businesses collecting $100 or more in sales tax per month.	Due on the 20th of the following month.
Quarterly	For businesses collecting less than $100 in sales tax per month.	Due on the 20th of the month following the quarter (e.g., April 20 for Q1).
Annually	For businesses with minimal tax liabilities as approved by the Department of Revenue.	Due on January 20 of the following year.

Key Notes

• If the due date falls on a weekend or holiday, payments are typically due on the next business day.
• Late filings or payments may result in penalties and interest, so timely compliance is essential.
• Payments and filings can be completed through the MyDORWAY Portal.

South Carolina Sales Tax Rate in 2025

South Carolina imposes a statewide sales tax of 6%, with additional local sales taxes that can bring the combined rate up to 9% in some areas.

Tax Type	Rate	Description
State Sales Tax	6%	Applies to most retail sales of tangible personal property and certain services.
Local Sales Tax	Varies by Location	Additional sales tax imposed by counties, ranging from 1% to 3%.

Notes

• South Carolina applies a reduced rate of 1% to unprepared food items, such as groceries.
• The total sales tax rate depends on the county where the transaction occurs, combining state and local rates.

2025 South Carolina Local Sales Tax Rates Table

Below is a table highlighting the 20 largest cities in South Carolina along with their respective local and combined sales tax rates:

City	Local Sales Tax Rate	Total Sales Tax Rate
Anderson	1.0%	7.0%
Aiken	1.0%	7.0%
Charleston	2.0%	8.0%
Columbia	2.0%	8.0%
Florence	1.0%	7.0%
Greenville	2.0%	8.0%
Greenwood	1.0%	7.0%
Hilton Head Island	1.0%	7.0%
Lexington	1.0%	7.0%
Mount Pleasant	2.0%	8.0%
Myrtle Beach	2.0%	8.0%
North Augusta	1.0%	7.0%
North Charleston	2.0%	8.0%
Orangeburg	1.0%	7.0%
Rock Hill	2.0%	8.0%
Simpsonville	1.0%	7.0%
Spartanburg	2.0%	8.0%
Summerville	1.0%	7.0%
Sumter	1.0%	7.0%
West Columbia	1.0%	7.0%

Notes

• South Carolina’s statewide sales tax is 6.0%, with local sales taxes ranging from 1.0% to 2.0%, depending on the county or city.
• Unprepared food items (groceries) are subject to a 1.0% reduced rate.
• Total sales tax rates vary based on the jurisdiction of the transaction.
• For up-to-date rates and additional details, visit the South Carolina Department of Revenue (SCDOR).

South Carolina Sales Tax Calculator Example with Customers in Multiple Locations

An online retailer based in Georgia establishes economic nexus in South Carolina by exceeding $100,000 in annual sales, requiring them to collect and remit sales tax for purchases made by South Carolina residents. The retailer makes sales to customers in multiple locations, each with different local tax rates.

Detail	Description
Business	Online retailer based in Georgia with economic nexus in South Carolina.
Customer Purchases	Customer A in Charleston $1,200 total, $800 taxable, $400 exempt (e.g., groceries or medications). Customer B in Columbia $900 total, $600 taxable, $300 exempt. Customer C in Greenville $500 total, $400 taxable, $100 exempt.
Customer Locations	Charleston 8.0% total sales tax. Columbia 8.0% total sales tax. Greenville 7.0% total sales tax.

South Carolina Sales Tax Calculations

Customer	Taxable Amount	Total Tax Rate	Total Tax Due
Customer A	$800	$800 × 8.0% = $64.00	$64.00
Customer B	$600	$600 × 8.0% = $48.00	$48.00
Customer C	$400	$400 × 7.0% = $28.00	$28.00

Total Sales Tax Due in South Carolina

$64.00 (Customer A) + $48.00 (Customer B) + $28.00 (Customer C) = $140.00

Key Considerations for Businesses

• Location Accuracy: Verify customer addresses to apply the correct local tax rates. For example, Charleston and Columbia have an 8.0% rate, while Greenville has a 7.0% rate.
• Exemption Management: Groceries are subject to a reduced 1.0% rate in South Carolina. Businesses must ensure exempt and reduced-rate items are classified accurately.
• Tax Reporting: Track taxable and exempt sales by location for timely and accurate filing through the South Carolina Department of Revenue’s MyDORWAY portal.

Is there a South Carolina SaaS sales tax?

Yes, South Carolina imposes sales tax on Software as a Service (SaaS) if it is considered a taxable transfer of tangible personal property.

Category	Details	Examples
Taxable SaaS	SaaS is subject to South Carolina’s 6% state sales tax, plus any applicable local taxes, if it is prewritten software delivered electronically.	Cloud-based accounting software, CRM tools.
Non-Taxable SaaS	Custom software or services incidental to SaaS may be exempt, depending on the specifics of the transaction.	Custom-built software solutions.
Requirements for Businesses	SaaS providers with nexus in South Carolina must collect and remit sales tax for taxable transactions.	Out-of-state providers meeting nexus thresholds.

Additional Considerations

• Taxability depends on whether SaaS is classified as prewritten software or a service.
• Businesses can streamline compliance by getting started with Kintsugi for sales tax automation, ensuring accurate tax calculations and filings.
• For further guidance, consult the South Carolina Department of Revenue or a tax professional.

Is there sales tax on clothing in South Carolina?

Yes, South Carolina imposes sales tax on clothing, but there are specific exemptions during a sales tax holiday:

Category	Details	Examples
Taxable Clothing	Most clothing and footwear are subject to South Carolina’s 6% state sales tax, plus any applicable local sales taxes.	Shirts, pants, shoes, winter coats.
Sales Tax Holiday	During the annual August sales tax holiday, clothing, footwear, and certain school supplies are exempt from sales tax.	Backpacks, sneakers, school uniforms.
No General Exemptions	Outside of the sales tax holiday, there are no general exemptions for clothing purchases.	Formal wear, athletic gear, casual clothing.

FAQs

What is the South Carolina tax percentage on sales?

South Carolina has a 6% statewide sales tax, with local taxes of 1% to 3%, resulting in combined rates up to 9%.

How do you calculate the sales tax percentage in South Carolina?

Multiply the taxable amount by the 6% statewide rate and add applicable local taxes based on the customer’s location to determine the sales or use tax liability.

Sales Tax Nexus in South Carolina

Sales tax nexus in South Carolina establishes a business's obligation to collect and remit sales tax, triggered by physical presence, economic activity, or relationships with in-state entities.

Type of Nexus	Description	Threshold/Criteria
Physical Nexus	Created by having a physical presence in South Carolina, such as a location, employees, or inventory.	Office, warehouse, storefront, or employees operating in South Carolina.
Economic Nexus	Triggered by making substantial sales into South Carolina, even without a physical presence.	More than $100,000 in gross sales annually in the state.
Affiliate Nexus	Created through relationships with in-state businesses that help facilitate sales.	A South Carolina-based affiliate promotes or sells products for the out-of-state retailer.
Marketplace Nexus	Applies to sales made through marketplace facilitators operating in South Carolina.	Facilitators must collect and remit sales tax on behalf of sellers.
Inventory Nexus	Triggered by storing inventory in South Carolina, even if through a third party (e.g., warehouses).	Any physical inventory located in South Carolina.
Employee or Agent Nexus	Having employees, independent contractors, or agents perform services in South Carolina.	Sales or service activities conducted by representatives in South Carolina.

Notes

• South Carolina uses both physical presence and economic presence to determine sales tax nexus.
• Businesses with nexus in South Carolina must register for a sales tax permit and collect sales tax on taxable sales.
• Marketplace facilitators are responsible for collecting and remitting sales tax for third-party sales made through their platforms.

FAQs

What is the sales tax nexus in South Carolina?

Sales tax nexus in South Carolina is established through physical presence or economic nexus, triggered by exceeding $100,000 in annual sales within the state.

South Carolina Sales Tax Exemptions in 2025

In 2025, South Carolina maintains its 6% state sales tax, with exemptions for groceries, prescription medications, and certain agricultural supplies.

What is a South Carolina state tax-exempt certificate?

A South Carolina state tax-exempt certificate, also known as Form ST-8, is a document that allows eligible buyers to make tax-exempt purchases in South Carolina. It certifies that the buyer qualifies for an exemption under South Carolina sales tax law.

• Purpose: Used for transactions exempt from sales tax, such as purchases by government agencies, nonprofit organizations, or for resale purposes.
• Usage: The buyer provides the certificate to the seller at the time of purchase to avoid paying sales tax.
• Retention: Sellers must keep a copy of the certificate on file to validate tax-exempt transactions in case of an audit.

Valid Reasons for Exemption

Exemption Category	Description	Examples
Resale	Items purchased for resale.	Products bought by retailers for inventory.
Manufacturing	Materials or equipment used directly in production.	Machinery, raw materials, and production tools.
Nonprofit Organizations	Tax-exempt entities making qualified purchases.	Purchases by charitable or educational organizations.
Government Agencies	Federal, state, or local government entities.	Supplies or equipment bought by government offices.
Agricultural Use	Equipment and supplies used exclusively in farming.	Tractors, fertilizers, and feed.

What is exempt from sales tax in South Carolina?

Over 75% of South Carolina businesses use sales tax exemptions to reduce costs and improve compliance. This table simplifies key South Carolina sales tax exemptions to support business operations:

Category	Exempt Items
Essential Goods	Prescription medications, medical devices, and unprepared food items.
Nonprofit Organizations	Purchases by qualifying charitable, religious, and educational organizations.
Government Entities	Transactions made by federal, state, and local government agencies.
Agricultural Products	Seeds, fertilizers, pesticides, and equipment used in farming operations.
Manufacturing	Machinery and equipment used directly in manufacturing or processing.
Resale	Items purchased for resale with a proper resale certificate and resale documentation.
Educational Materials	Textbooks and supplies purchased for school or university use.
Occasional Sales	Casual or isolated sales by individuals not engaged in regular business activities.

Additional Notes

• South Carolina applies a reduced tax rate of 1% for unprepared food items.
• Certain exemptions, such as for manufacturing or agricultural equipment, require valid exemption certificates.

South Carolina Sales Tax Permits, Registration, and Filing in 2025

This section simplifies obtaining permits, filing returns, and meeting payment deadlines effectively for businesses with buyers in South Carolina.

How do I get a South Carolina sales tax permit?

To obtain a sales tax permit in South Carolina, follow these steps:

• Register Online: Visit the South Carolina Department of Revenue (SCDOR) MyDORWAY portal to start your registration for a sales tax license.
• Provide Business Details: Submit information such as your business name, address, type of business entity, and federal EIN or Social Security number.
• Pay the Registration Fee: South Carolina does not charge a fee for obtaining a sales tax license.
• Receive Your Permit: Once approved, you'll receive a South Carolina Retail License, which allows you to collect and remit sales tax.
• Note: South Carolina requires businesses with physical or economic nexus to register for a sales tax license before collecting sales tax.

How do I submit a South Carolina sales tax registration?

To register for South Carolina sales tax and use tax, follow these steps. South Carolina also offers customer support for registration through the South Carolina Department of Revenue (SCDOR) at (844) 898-8542.

Determine if You Need to Register

You must register for South Carolina sales tax if your business:

• Has a physical presence (nexus) in South Carolina (e.g., office, warehouse, employees).
• Meets economic nexus thresholds by making over $100,000 in gross revenue annually from sales in South Carolina.

Gather Required Information

Before starting, ensure you have:

• Business Information: Legal name, DBA (if applicable), federal EIN or SSN.
• Address Details: Physical and mailing addresses.
• Business Type: LLC, sole proprietorship, corporation, etc.
• Sales Estimates: Estimated taxable sales in South Carolina.
• Bank Account Information: For filing and payment setup.

Register Online

• Visit the South Carolina Department of Revenue (SCDOR) website and ensure you're using supported browsers for optimal performance.
• Create an account or log in to the MyDORWAY portal.
• Select Register a New Business and follow the prompts to complete your sales tax registration.

Submit Application

• Review the form for accuracy before submitting.
• Once approved, you will receive a South Carolina Retail License, which allows you to collect and remit sales tax.

Begin Collecting and Filing Sales Tax

• Start collecting South Carolina sales tax on taxable transactions.
• File and remit collected sales tax through the MyDORWAY portal based on your assigned filing frequency (monthly, quarterly, or annually).

South Carolina Sales Tax Filing

This section breaks down South Carolina's sales tax requirements, including filing rules, taxable items, and permits.

What are the main South Carolina filing requirements?

South Carolina sales tax filing requirements depend on the size and frequency of taxable sales:

• Filing Frequency: Businesses must file monthly, quarterly, or annually based on their total sales tax liability.
• Due Date: Returns are due on the 20th of the month following the reporting period.
• Filing Method: Returns must be filed electronically through the MyDORWAY portal.
• Additional Requirements: Businesses must report all taxable and exempt sales and remit payment for collected taxes by the due date to avoid penalties and interest.

Filing Frequency Criteria

Filing Frequency	Criteria
Monthly	For businesses collecting more than $100 in sales tax per month.
Quarterly	For businesses collecting $100 or less in sales tax per month but more than $10 per quarter.
Annually	For businesses collecting $10 or less in sales tax per quarter.

Note: South Carolina mandates electronic filing for most businesses. Retailers must report both the 6% statewide sales tax and any applicable local option taxes. Accurate tracking of exempt and taxable sales is essential for compliance.

What does South Carolina sales tax apply to?

South Carolina sales tax applies to the following categories, with certain exemptions such as for groceries, prescription medications, and agricultural supplies.

Category	Description	Examples
Tangible Personal Property	Most goods, unless exempt.	Furniture, electronics, clothing.
Taxable Services	Certain services are subject to sales tax.	Amusements, accommodations, some repairs.
Digital Goods	Digital products transferred electronically.	Prewritten software, e-books, digital media.
Leases and Rentals	Rentals of equipment and property.	Equipment rentals, car rentals.
Prepared Foods	Meals and drinks sold by food service businesses.	Restaurant meals, takeout, catering.

Note: South Carolina imposes a 6% statewide sales tax, with additional local option taxes that can increase the total rate to 9%. Businesses must report and remit both state and local taxes while ensuring compliance with applicable exemptions.

How to file sales tax in South Carolina

To file sales tax in South Carolina, follow these steps:

• Log in to MyDORWAY: Access the MyDORWAY portal using your credentials.
• Complete the Sales Tax Return: Enter total taxable sales, exempt sales, and any applicable local option sales taxes.
• Calculate Tax Due: MyDORWAY automatically calculates the sales tax owed based on your entries and local tax rates.
• Submit Payment: Pay electronically through the portal or by other approved methods.
• Meet Deadlines: Returns are due by the 20th of the month following the reporting period (monthly, quarterly, or annually, depending on your assigned frequency).
• Maintain Records: Keep copies of filed returns and payment confirmations for audit purposes.

FAQs

What day is South Carolina sales tax due?

South Carolina sales tax is due on the 20th of the month following the reporting period for monthly and quarterly filers, or January 20th for annual filers.

Does South Carolina have a sales tax holiday?

Yes, South Carolina offers sales tax holidays annually in August, exempting school supplies, clothing, and computers from state and local sales taxes.

Automate Your South Carolina Sales Tax with Kintsugi

Managing South Carolina sales tax compliance can be complex, from verifying local tax rates to tracking exemptions and meeting filing deadlines. Kintsugi simplifies this process with powerful automation tools designed for modern businesses.

Feature	Description
Accurate Tax Rate Calculations	Automatically apply the correct state and local sales tax rates based on your customer’s location.
Exemption Management	Seamlessly identify and apply exemptions for groceries, prescription medications, and other qualifying items.
Effortless Filing	Streamline your tax reporting and filing process with integrations that calculate, track, and submit sales tax payments.
ERP and eCommerce Integration	Connect with platforms like Shopify, QuickBooks, Amazon, and more for seamless tax data management.

Let Kintsugi handle the complexities of South Carolina sales tax so you can focus on growing your business. Visit our Product Platform and Pricing pages to learn more and get started today!