# South Carolina Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/south-carolina
Published: September 22, 2026

South Carolina's 6% state rate reaches 9% combined, and SaaS is taxable. Remote sellers cross economic nexus at $100,000.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Partial
- **Digital Goods:** Taxable

- **Effective date::** 
- **Scheduled change::** 

## Key Takeaways

South Carolina's state sales tax rate is 6%, with local option taxes bringing combined rates to about 6% to 9% [1]. You have economic nexus once gross sales into South Carolina exceed $100,000 in the current or prior calendar year, with no transaction-count trigger [2]. South Carolina taxes SaaS and streaming as communications services and taxes digital products, while unprepared food is exempt from the state rate though local taxes may apply [3][5][6]. Protest a proposed assessment within 90 days [8].

## Taxability Snapshot

## Sales Tax Rates

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%.

| Component | Rate | Scope |
| --- | --- | --- |
| State | 6.00% | Statewide |
| Local | 0.00%–3.00% | Varies by county |
| Combined | 6.00%–9.00% | Varies by county |

Combined rates in major South Carolina cities (2026):

| City | Combined rate |
| --- | --- |
| Charleston | 9.00% |
| Myrtle Beach | 9.00% |
| Columbia | 8.00% |
| Rock Hill | 7.00% |
| Greenville | 6.00% |

To find the combined rate for a specific address, use our [US sales tax calculator](/us-sales-tax-calculator).

## Registration or Nexus Threshold

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.

## Marketplace Facilitator Law

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]

## Filing Frequency & Deadlines

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.

#### Exemptions

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.

## Resale & Exemption Certificates

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].

## Penalties

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.

## Audits & Appeals

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].

## Sources

- [1] [South Carolina DOR — Local Sales Taxes (6% state, combined)](https://dor.sc.gov/sales-use-tax-index/local-sales-taxes)

- [2] [South Carolina DOR — Remote Sellers (economic nexus)](https://dor.sc.gov/sales-use-tax-index/sales-tax/remote-sellers)

- [3] [South Carolina DOR — Online Software and Subscription Services (SaaS taxable)](https://dor.sc.gov/sales-use-tax-online-software-subscription-service-and-training)

- [5] [South Carolina DOR — Unprepared Foods Exemption](https://dor.sc.gov/sales-use-tax-exemption-unprepared-foods)

- [6] [South Carolina DOR — Streaming and Digital (taxable as communications)](https://www.dor.sc.gov/index.php/sales-use-tax-streaming-television-programs-movies-music-etc)

- [7] [South Carolina DOR — Form ST-8A (Resale Certificate)](https://dor.sc.gov/sites/dor/files/forms/ST8A.pdf)

- [8] [South Carolina DOR — Appeals Process (90-day protest)](https://dor.sc.gov/notices-compliance/appeals-process)

- [9] [South Carolina DOR — 2026 Tax Free Weekend](https://dor.sc.gov/news/south-carolinas-2026-tax-free-weekend-starts-friday-august-7)

- [10] [South Carolina DOR — Retail License ($50, MyDORWAY)](https://dor.sc.gov/businesses/apply-business-tax-account/licensing-retail-license)

- [11] [South Carolina Department of Revenue — Revenue Ruling #19-6](https://dor.sc.gov/resources-site/lawandpolicy/advisory%20opinions/rr19-6.pdf)

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

## Frequently Asked Questions

### What is the South Carolina sales tax rate in 2026?

6% state plus up to 3% local, for combined rates up to 9% in counties like Charleston and Horry (Myrtle Beach).

### What is South Carolina's economic nexus threshold?

$100,000 in gross sales into South Carolina in the current or prior calendar year. There is no transaction-count trigger.

### Is SaaS taxable in South Carolina?

Yes. South Carolina taxes SaaS as a communications service.

### Are groceries taxed in South Carolina?

Unprepared groceries are exempt from the state rate, though local taxes may still apply.

### When are South Carolina sales tax returns due?

The 20th of the month following the reporting period; most businesses file monthly.

### What is the penalty for late South Carolina sales tax?

5% of the tax due per month up to 25% for late filing, plus 0.5% per month for late payment and interest.

## Related Reading

- [South Carolina Sales Tax on Clothes: A 2026 Guide for Businesses](/blog/south-carolina-sales-tax-on-clothes)

- [What is Exempt from Sales Tax in South Carolina: 2026 Business Guide](/blog/what-is-exempt-from-sales-tax-in-south-carolina)

## US Sales Tax Calculator