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 Type | Rate | Details |
---|---|---|
State Sales Tax | 6.0% | Applied to all clothing purchases statewide. |
Local Sales Tax | 0% – 3% | Varies by county, increasing the total rate up to 9%. |
Sales Tax Holiday | Yes | Clothing is tax-free during South Carolina’s Tax-Free Weekend in early August. |
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.
Location | State Tax | Local Tax | Total Tax Rate | Tax on $100 Purchase |
---|---|---|---|---|
Columbia | 6.0% | 2.0% | 8.0% | $8.00 |
Charleston | 6.0% | 1.5% | 7.5% | $7.50 |
Greenville | 6.0% | 1.0% | 7.0% | $7.00 |
Myrtle Beach | 6.0% | 3.0% | 9.0% | $9.00 |
Rock Hill | 6.0% | 0.0% | 6.0% | $6.00 |
For city-based, local sales tax rates in South Carolina, visit our South Carolina Local Sales Tax Directory and search for your city.
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 Category | Taxable? | Details (Examples of Items) |
---|---|---|
Everyday Apparel | Yes | T-shirts, jeans, sweaters, shorts, sneakers, casual dresses, socks, undergarments, pajamas, sandals, winter coats, hats, scarves, and gloves. |
Formal Wear | Yes | Tuxedos, wedding dresses, prom gowns, ball gowns, formal suits, evening wear, rented costumes, choir robes, and graduation gowns. |
Sporting & Protective Gear | Yes | Football pads, ski boots, ice skates, baseball gloves, golf shoes, shin guards, knee pads, safety goggles, reflective vests, and helmets. |
Accessories | Yes | Handbags, purses, wallets, belts, ties, jewelry, watches, sunglasses, umbrellas, scarves (fashionable, not for warmth), and costume jewelry. |
Work & Utility Clothing | Yes | Hard hats, steel-toe boots, welding gloves, fire-resistant overalls, scrubs, medical uniforms, aprons, police and firefighter uniforms. |
Costumes & Specialty Items | Yes | Theatrical costumes, cosplay outfits, Halloween costumes, mascot suits, wigs, theatrical makeup, stage accessories, and dance recital outfits. |
All clothing is taxable in South Carolina except during the annual sales tax holiday in August, when select items are exempt.
Accessories, formal wear, protective gear, and specialty clothing remain taxable year-round.
In South Carolina, clothing is taxed at the state rate of 6%, plus any applicable local sales taxes.
In South Carolina, most clothing is taxed, but exemptions apply during the annual sales tax holiday for specific items.
States with no sales tax on clothing include Minnesota, New Jersey, Pennsylvania, and Vermont, though some restrictions may apply.
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.
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.
Exemption Type | Eligibility | Required Documentation | Example Use Case |
---|---|---|---|
Resale Exemption | Retailers purchasing clothing for resale | South Carolina Resale Certificate (ST-8A) | A clothing store buys $25,000 in wholesale inventory tax-free. |
Nonprofit Organizations | 501(c)(3) charities purchasing clothing for their mission | South Carolina Sales Tax Exemption Certificate (ST-387) | A homeless shelter buys coats for donation without sales tax. |
Government Purchases | Federal, state, and local government agencies | South Carolina Government Tax Exemption Certificate or official government purchase order | A police department buys uniforms tax-free. |
Interstate Sales | Clothing shipped outside South Carolina | Proof of shipment (invoices, tracking numbers) | A retailer ships $10,000 in apparel to Georgia tax-free. |
Manufacturing Exemption | Clothing used as raw materials in production | Manufacturing Exemption Certificate (ST-8) | A textile company buys fabric for clothing production tax-free. |
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.
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.
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 Type | Purchase Amount | Tax Rate | Tax Savings |
---|---|---|---|
Resale Purchase | $50,000 inventory | 8% | $4,000 |
Nonprofit Purchase | $25,000 in coats | 7% | $1,750 |
Government Uniforms | $20,000 in police uniforms | 7% | $1,400 |
Out-of-State Sale | $15,000 shipped to Florida | 7% | $1,050 |
Manufacturer Supplies | $100,000 in raw materials | 8% | $8,000 |
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.
Requirement | Details |
---|---|
Proper Documentation | Businesses must submit valid exemption certificates (ST-8A for resale, ST-387 for nonprofits, ST-8 for manufacturers). |
Record-Keeping | Maintain invoices, shipping records, and exemption certificates for at least three years in case of audits. |
Resale vs. Personal Use | Resale certificates cannot be used for personal purchases—misuse can lead to penalties. |
Shipping Verification | Out-of-state shipments require proof of delivery to qualify for tax exemption. |
Certificate Renewals | Some exemptions must be renewed periodically to remain valid. |
Clothing retailers shipping out of South Carolina avoid state sales tax but must provide proof of shipment.
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.
Challenge | How Kintsugi Helps | Benefits |
---|---|---|
Tax-Exempt Transactions | Identifies exempt clothing items during South Carolina’s annual tax-free weekend or for resale. | Maximizes exemptions and reduces overpayment. |
Differentiating Taxable Items | Tracks and applies taxes to non-exempt items like accessories and formal wear. | Ensures accurate tax collection. |
State and Local Tax Calculations | Automates South Carolina’s 6% state tax plus local taxes (up to 9%). | Prevents errors in tax rates. |
Exemption Certificate Management | Stores and validates resale certificates for wholesale clothing purchases. | Reduces audit risks and ensures compliance. |
Detailed Tax Reporting | Prepares accurate reports for South Carolina Department of Revenue filings. | Saves time and simplifies reporting. |
Audit Readiness | Centralizes transaction and exemption records for seamless audit preparation. | Minimizes penalties and risks. |
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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