South Carolina's 6% base rate with county additions typically reaching 8%–9% in Charleston and Columbia. South Carolina's back-to-school holiday is uniquely generous — no dollar limits on clothing, computers, or school supplies. Charleston, at 9%, is among the highest combined rates in the Southeast.
South Carolina sales tax overview
| Component | 2026 Rate |
|---|---|
| State sales tax | 6.00% |
| Avg local add-on | 1.46% |
| Avg combined | 7.46% |
| Maximum combined | 9.00% |
South Carolina sales tax by city
Combined state + local sales tax rates for major cities in South Carolina:
| City | Combined Rate |
|---|---|
| Columbia SC | 8.00% |
| Charleston | 9.00% |
| Greenville | 6.00% |
What's exempt in South Carolina
Groceries
Exempt from South Carolina state sales tax. Local jurisdictions may still tax.
Clothing & footwear
Taxed at standard rate.
Prescription drugs
Exempt from sales tax (typical across most states).
South Carolina sales tax holidays
During a sales tax holiday, qualifying items are exempt from South Carolina sales tax. Some local jurisdictions may opt out — check with retailers near you.
Back-to-School
1st Friday-Sunday of August
Clothing, computers, school supplies (no $ limit)
How South Carolina sales tax is calculated
Sales tax in South Carolina is calculated by multiplying the pre-tax purchase price by the applicable combined rate. The formula is simple:
Sales Tax = Purchase Price × 7.46% (avg combined)
Total = Purchase Price + Sales Tax
The exact rate depends on where the purchase occurs — the state base rate (6.00%) plus any local city or county add-ons. South Carolina allows local jurisdictions to add their own taxes, so the rate varies by location.
Quick calculation examples at average rate 7.46%:
$100 item
$7.46 tax
$107.46 total
$250 item
$18.65 tax
$268.65 total
$500 item
$37.30 tax
$537.30 total
$1,000 item
$74.60 tax
$1074.60 total
Additional tax-free items in South Carolina
Beyond the standard exemptions, South Carolina also provides sales tax relief on these categories:
Exemptions may have conditions. Always verify with the South Carolina Department of Revenue for complete rules.
South Carolina sales tax in context: rates, history, and neighbors
South Carolina's 6% state sales tax (since 2007) plus county add-ons gives an average combined rate of 7.46%. Charleston (Charleston County) 9% — among the highest in SC due to multiple local levies, Columbia (Richland County) 8%, Greenville (no county tax) 6%, Myrtle Beach (Horry) 8%. SC exempts groceries from state tax but counties still apply local rates. SC's annual Back-to-School Sales Tax Holiday (first weekend of August) is among the most generous in the US — clothing, computers, school supplies all qualify with NO dollar limit per item. Compared to neighbors: North Carolina (~6.99% combined), Georgia (~7.81%), Tennessee (~9.55%) — SC sits in the middle of Southeast rates. The Greenville-area lower combined rate (6%) is unusual among Southern major cities.
Online shopping & South Carolina sales tax
South Carolina enacted economic nexus — remote sellers with $100,000+ in SC sales must collect South Carolina sales tax. South Carolina is not a member of the Streamlined Sales Tax (SST) Agreement, so multi-state sellers register with SC separately. The state also taxes digital goods including downloaded software and streaming services at the applicable rate.
Use Tax reminder: If you purchase taxable goods online from a seller who does NOT collect South Carolina sales tax, you technically owe Use Tax — the same rate as sales tax, reportable on your South Carolina state tax return. Use Tax enforcement on consumers is rare but the obligation exists for significant purchases.
How much South Carolina sales tax on common purchases?
Using South Carolina's average combined rate of 7.46%:
| Purchase | Price | Sales Tax | Total |
|---|---|---|---|
| Grocery cart | $150 | Exempt | $150.00 |
| Clothing / shoes | $120 | $8.95 | $128.95 |
| Prescription drug | $80 | Exempt | $80.00 |
| Smartphone | $999 | $74.53 | $1073.53 |
| Laptop / tablet | $1,299 | $96.91 | $1395.91 |
| New car ($35,000) | $35,000 | $2611.00 | $37611.00 |
| Home appliance | $1,500 | $111.90 | $1611.90 |
| Restaurant meal | $60 | $4.48 | $64.48 |
Based on South Carolina's average combined rate of 7.46%. Exact tax depends on city/county. Use our calculator above for specific locations and amounts.
Collecting sales tax in South Carolina: business guide
If you sell goods or taxable services to South Carolina customers, here's what you need to know:
- Registration: Register for a South Carolina sales tax permit/license through the South Carolina Department of Revenue before making your first taxable sale. Most states process registrations online within a few days.
- Economic nexus (online sellers): If you have $100,000+ in South Carolina annual sales or 200+ transactions, you must collect South Carolina sales tax even without a physical presence in the state — per South Dakota v. Wayfair (2018). You must collect both state (6.00%) and applicable local rates.
- Destination vs origin sourcing: South Carolina uses destination-based sourcing for most sales — the tax rate where the buyer receives the goods applies. Always use the customer's delivery address to determine the rate.
- Filing frequency: Frequency depends on your South Carolina sales volume — monthly for high-volume sellers, quarterly or annually for low-volume sellers. Check with the South Carolina Department of Revenue for your specific filing schedule.
- Marketplace sales: If you sell through Amazon, Etsy, eBay, or similar platforms, the marketplace is required to collect and remit South Carolina sales tax on your behalf — you don't need to collect it separately on marketplace transactions.
- Resale certificates: Businesses purchasing goods for resale can provide a South Carolina resale certificate to suppliers to avoid paying sales tax on wholesale purchases. Keep copies of all resale certificates for audits.
Streamlined Sales Tax (SST): South Carolina is not currently a member of the Streamlined Sales Tax (SST) Agreement — check South Carolina Department of Revenue for filing specifics.
South Carolina-specific business compliance details
South Carolina businesses register with the SC Department of Revenue at dor.sc.gov for a Retail License ($50 fee, valid for life of business). Filing frequency: monthly for $1,000+/quarter tax, quarterly for smaller. Out-of-state sellers with $100,000+ in SC sales must collect SC tax (economic nexus, since November 2018). Marketplace facilitators collect SC tax. SC uses destination-based sourcing. The unlimited back-to-school holiday creates predictable compliance complexity in early August. Penalties: 5% per month (capped at 25%) plus interest.
South Carolina sales tax frequently asked questions
What is the sales tax rate in Charleston vs Columbia, South Carolina?
Charleston has one of the highest combined rates in the state at 9% — 6% state + 3% Charleston/Berkeley/Dorchester area county taxes. Columbia (Richland County) is 8% — 6% state + 2% county. Greenville is the lowest of major SC cities at 6% (no local add-on). For a $500 purchase: Charleston = $45, Columbia = $40, Greenville = $30 in sales tax.
How generous is South Carolina's back-to-school tax holiday?
South Carolina's Back-to-School Sales Tax Holiday is held on the first Friday through Sunday of August and is notably broad — clothing, footwear, computers, and school supplies are ALL exempt with NO dollar limits per item. This makes SC's holiday one of the most generous in the US — unlike Ohio ($75 clothing limit), Arkansas ($100 clothing, $1,000 electronics), or many other states. The full state rate (6%) and all county rates are waived.
Are groceries taxable in South Carolina?
South Carolina exempts groceries from the state's 6% sales tax but counties may still apply their local rates to groceries. In Charleston (3% county), groceries face 3% total tax. In Columbia (2% county), groceries face 2% total tax. In Greenville (no county tax), groceries are fully exempt. The state portion is waived; the local portion depends on your specific county.