South Carolina Sales Tax Guide (2026)

South Carolina levies a 6% state sales and use tax. Most counties add 1% to 3% in local option, capital project, and education taxes, so combined rates run as high as 9%.

Combined rates in major South Carolina cities (2026):

To find the combined rate for a specific address, use our US sales tax calculator.

South Carolina economic nexus applies once your gross sales into the state exceed $100,000 in the current or prior calendar year. There is no transaction-count trigger. Physical presence creates nexus immediately.

South Carolina Revenue Ruling #19-6 treats a marketplace facilitator as the retailer for sales made through its marketplace, requiring the facilitator to obtain a retail license and remit state and local sales and use tax on all products sold through the marketplace, whether owned by the facilitator or a third party. For a facilitator without physical presence in the state, economic nexus is triggered when gross revenue from tangible personal property, electronically transferred products, and services delivered into South Carolina exceeds $100,000 in either the previous or current calendar year. A third party whose products are sold only through a facilitator's marketplace is not required to obtain its own retail license or remit tax on those facilitated sales, though it remains responsible for any direct sales made outside the marketplace.[11]

South Carolina assigns monthly, quarterly, or annual filing based on tax volume, with most businesses on a monthly schedule. Returns are due the 20th of the month following the reporting period.

South Carolina exempts unprepared groceries from the state rate (local taxes may still apply) and exempts prescription drugs. SaaS is taxable in South Carolina, treated as a taxable communications service. The state also caps sales tax on motor vehicles at $500.

South Carolina buyers give the seller Form ST-8A (Resale Certificate) to buy tangible personal property for resale, which shifts the tax liability to the purchaser [7]. One certificate per customer covers ongoing purchases rather than a separate form per transaction [7].

Late filing carries a penalty of 5% of the tax due per month, up to 25%, and late payment adds 0.5% per month. Interest accrues from the due date.

You must file a written protest within 90 days of a proposed assessment to preserve your appeal rights, through MyDORWAY or Form C-245 [8]. A timely protest halts collection until the matter is resolved [8].

• [1] South Carolina DOR — Local Sales Taxes (6% state, combined)

• [2] South Carolina DOR — Remote Sellers (economic nexus)

• [3] South Carolina DOR — Online Software and Subscription Services (SaaS taxable)

• [5] South Carolina DOR — Unprepared Foods Exemption

• [6] South Carolina DOR — Streaming and Digital (taxable as communications)

• [7] South Carolina DOR — Form ST-8A (Resale Certificate)

• [8] South Carolina DOR — Appeals Process (90-day protest)

• [9] South Carolina DOR — 2026 Tax Free Weekend

• [10] South Carolina DOR — Retail License ($50, MyDORWAY)

• [11] South Carolina Department of Revenue — Revenue Ruling #19-6

Verified July 2026 against South Carolina Department of Revenue published guidance.

• South Carolina Sales Tax on Clothes: A 2026 Guide for Businesses
• What is Exempt from Sales Tax in South Carolina: 2026 Business Guide