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South Carolina Sales Tax on Clothes: A 2025 Guide for Businesses

South Carolina Sales Tax on Clothes: A 2025 Guide for Businesses

Is There a South Carolina Sales Tax on Clothes?

Yes, South Carolina applies a state sales tax of 6% on clothing, with additional local sales taxes up to 3%, making the total tax rate up to 9% depending on location.

Tax TypeRateDetails
State Sales Tax6.0%Applied to all clothing purchases statewide.
Local Sales Tax0% – 3%Varies by county, increasing the total rate up to 9%.
Sales Tax HolidayYesClothing is tax-free during South Carolina’s Tax-Free Weekend in early August.
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For more general information on South Carolina sales tax, visit Kintsugi's comprehensive guide: South Carolina Sales Tax Guide 2025: A Step-by-Step Guide for Businesses.

For example, a $100 clothing purchase in Myrtle Beach incurs $9 in total sales tax (9%), while the same purchase in Rock Hill is taxed only $6 (6%). Retailers holding a retail license must apply the correct local tax rates based on the sale location to ensure compliance with South Carolina Department of Revenue regulations.

LocationState TaxLocal TaxTotal Tax RateTax on $100 Purchase
Columbia6.0%2.0%8.0%$8.00
Charleston6.0%1.5%7.5%$7.50
Greenville6.0%1.0%7.0%$7.00
Myrtle Beach6.0%3.0%9.0%$9.00
Rock Hill6.0%0.0%6.0%$6.00

Quick Notes to Sales Tax for Businesses in South Carolina

  • Clothing is taxable year-round except during South Carolina’s Tax-Free Weekend in August.
  • Local taxes vary by county, with total rates reaching up to 9%.
  • Retailers must collect and remit sales tax to the South Carolina Department of Revenue.
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For city-based, local sales tax rates in South Carolina, visit our South Carolina Local Sales Tax Directory and search for your city.

Non-Taxable vs. Taxable Clothing in South Carolina

South Carolina applies state and local sales tax to most clothing purchases through MyDORWAY, but certain items may qualify for exemptions. Below is a detailed breakdown.

Clothing CategoryTaxable?Details (Examples of Items)
Everyday ApparelYesT-shirts, jeans, sweaters, shorts, sneakers, casual dresses, socks, undergarments, pajamas, sandals, winter coats, hats, scarves, and gloves.
Formal WearYesTuxedos, wedding dresses, prom gowns, ball gowns, formal suits, evening wear, rented costumes, choir robes, and graduation gowns.
Sporting & Protective GearYesFootball pads, ski boots, ice skates, baseball gloves, golf shoes, shin guards, knee pads, safety goggles, reflective vests, and helmets.
AccessoriesYesHandbags, purses, wallets, belts, ties, jewelry, watches, sunglasses, umbrellas, scarves (fashionable, not for warmth), and costume jewelry.
Work & Utility ClothingYesHard hats, steel-toe boots, welding gloves, fire-resistant overalls, scrubs, medical uniforms, aprons, police and firefighter uniforms.
Costumes & Specialty ItemsYesTheatrical costumes, cosplay outfits, Halloween costumes, mascot suits, wigs, theatrical makeup, stage accessories, and dance recital outfits.

FAQs

Is all clothing taxable in South Carolina?

All clothing is taxable in South Carolina except during the annual sales tax holiday in August, when select items are exempt.

Are clothing accessories taxable in South Carolina?

Accessories, formal wear, protective gear, and specialty clothing remain taxable year-round.

How much is the South Carolina retail tax on clothing?

In South Carolina, clothing is taxed at the state rate of 6%, plus any applicable local sales taxes.

What clothing is not taxed in South Carolina?

In South Carolina, most clothing is taxed, but exemptions apply during the annual sales tax holiday for specific items.

Which states have no sales tax on clothing?

States with no sales tax on clothing include Minnesota, New Jersey, Pennsylvania, and Vermont, though some restrictions may apply.

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Kintsugi Intelligence automates location-based tax rate application, exemption management, and accurate reporting across all your one-click integrations to ERP, HR, and eCommerce systems like Shopify, BigCommerce, Amazon, Quickbooks, and Rippling.

Business Sales Tax Exemptions in South Carolina for Clothing

Businesses in South Carolina may qualify for sales tax exemptions on clothing under specific circumstances related to economic nexus, such as resale, nonprofit, and government purchases. These exemptions allow businesses to buy clothing tax-free. Below is a detailed breakdown.

Table: Types of Clothing Sales Tax Exemptions for Clothing in South Carolina

Exemption TypeEligibilityRequired DocumentationExample Use Case
Resale ExemptionRetailers purchasing clothing for resaleSouth Carolina Resale Certificate (ST-8A)A clothing store buys $25,000 in wholesale inventory tax-free.
Nonprofit Organizations501(c)(3) charities purchasing clothing for their missionSouth Carolina Sales Tax Exemption Certificate (ST-387)A homeless shelter buys coats for donation without sales tax.
Government PurchasesFederal, state, and local government agenciesSouth Carolina Government Tax Exemption Certificate or official government purchase orderA police department buys uniforms tax-free.
Interstate SalesClothing shipped outside South CarolinaProof of shipment (invoices, tracking numbers)A retailer ships $10,000 in apparel to Georgia tax-free.
Manufacturing ExemptionClothing used as raw materials in productionManufacturing Exemption Certificate (ST-8)A textile company buys fabric for clothing production tax-free.

Detailed Breakdown of Clothing Sales Tax Exemptions in South Carolina

South Carolina offers sales tax exemptions for resale, nonprofit, government, interstate, and manufacturing purchases, with certain restrictions, facilitated by MyDORWAY. Each exemption requires specific documentation, such as a resale certificate (ST-8A) for inventory purchases or proof of shipment for out-of-state sales.

South Carolina Resale Exemption

  • Retailers and wholesalers can purchase clothing tax-free for resale if they provide a valid resale certificate (ST-8A).
  • Businesses must not use the exemption for personal purchases, or they risk penalties.
  • Example: A clothing boutique purchases $50,000 in wholesale dresses without paying tax, saving $4,000 (8% tax exemption).

South Carolina Nonprofit Organizations

  • 501(c)(3) organizations may purchase clothing tax-free if used for charitable purposes.
  • Nonprofits must provide a valid Sales Tax Exemption Certificate (ST-387).
  • Example: A nonprofit shelter buys 500 coats for donation tax-free, saving $3,500 (7% tax exemption on $50,000 purchase).

South Carolina Government Purchases

  • Federal, state, and local government agencies can purchase protective equipment, uniforms, and clothing items exempt from sales tax.
  • Requires a government-issued purchase order or exemption certificate.
  • Example: A fire department orders $20,000 in uniforms, saving $1,400 (7% tax exemption).

South Carolina Interstate Sales Exemption

  • Clothing shipped out of South Carolina is not subject to state sales tax.
  • The seller must maintain proof of shipment (e.g., invoices, shipping records).
  • Example: A South Carolina retailer ships $15,000 in clothing to Florida, avoiding $1,050 in state sales tax (7%).

South Carolina Manufacturing Exemption

  • Businesses producing clothing or fabric can buy raw materials tax-free if they submit a Manufacturing Exemption Certificate (ST-8).
  • Example: A textile manufacturer purchases $100,000 in fabric tax-free, saving $8,000 in taxes (8% exemption).
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For more details on South Carolina sales tax exemptions, read Kintsugi's guide: What is Exempt from Sales Tax in South Carolina: 2025 Business Guide.

Table: Example Savings for SC Businesses Using Clothing Exemptions

Businesses in South Carolina can save thousands annually by using sales tax exemptions. For example, a retailer purchasing $50,000 in inventory for resale saves $4,000 (8%), while a manufacturer buying $100,000 in raw materials saves $8,000 (8%) by claiming a manufacturing exemption.

Exemption TypePurchase AmountTax RateTax Savings
Resale Purchase$50,000 inventory8%$4,000
Nonprofit Purchase$25,000 in coats7%$1,750
Government Uniforms$20,000 in police uniforms7%$1,400
Out-of-State Sale$15,000 shipped to Florida7%$1,050
Manufacturer Supplies$100,000 in raw materials8%$8,000

Table: Requirements for SC Businesses Claiming Clothing Exemptions

Resale purchases, nonprofit clothing, government orders, out-of-state sales, and manufacturing raw materials are tax-exempt in South Carolina with proper documentation. Businesses must maintain valid exemption certificates, including a retail license for retailers, and records to ensure compliance.

RequirementDetails
Proper DocumentationBusinesses must submit valid exemption certificates (ST-8A for resale, ST-387 for nonprofits, ST-8 for manufacturers).
Record-KeepingMaintain invoices, shipping records, and exemption certificates for at least three years in case of audits.
Resale vs. Personal UseResale certificates cannot be used for personal purchases—misuse can lead to penalties.
Shipping VerificationOut-of-state shipments require proof of delivery to qualify for tax exemption.
Certificate RenewalsSome exemptions must be renewed periodically to remain valid.

Note on Out-of-State Clothing Sales in South Carolina

Clothing retailers shipping out of South Carolina avoid state sales tax but must provide proof of shipment.

Automate Sales Tax Compliance for Clothing Stores in South Carolina

Managing South Carolina sales tax compliance can be complex, as it serves as a nexus for various tasks, from verifying local tax rates to tracking exemptions and meeting filing deadlines.

Kintsugi simplifies this process with powerful automation tools designed for modern businesses.

ChallengeHow Kintsugi HelpsBenefits
Tax-Exempt TransactionsIdentifies exempt clothing items during South Carolina’s annual tax-free weekend or for resale.Maximizes exemptions and reduces overpayment.
Differentiating Taxable ItemsTracks and applies taxes to non-exempt items like accessories and formal wear.Ensures accurate tax collection.
State and Local Tax CalculationsAutomates South Carolina’s 6% state tax plus local taxes (up to 9%).Prevents errors in tax rates.
Exemption Certificate ManagementStores and validates resale certificates for wholesale clothing purchases.Reduces audit risks and ensures compliance.
Detailed Tax ReportingPrepares accurate reports for South Carolina Department of Revenue filings.Saves time and simplifies reporting.
Audit ReadinessCentralizes transaction and exemption records for seamless audit preparation.Minimizes penalties and risks.

Streamlining Tax Reporting for Clothing Sales in South Carolina

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!

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