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 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 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

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.

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 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.

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.

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 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.

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).

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 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

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.

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.

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.

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.

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!