South Carolina’s statewide sales tax rate is 6%, and most of the state’s 46 counties layer local taxes on top of that base. Combined rates can reach as high as 9%, depending on where your buyer is located. Destination-based sourcing rules mean the rate that applies to any given transaction is tied to the buyer’s address, which makes accurate rate lookup a priority.

Below, we’ll go over what local taxes apply by county and city, how to calculate what you owe on a given transaction, and what the rate structure means for businesses selling into the state.

Highlights

• South Carolina’s base sales tax rate is 6%, but many counties add local option taxes that bring the combined rate to 7%, 8%, or 9%.

• South Carolina uses destination-based sourcing, so the rate on any sale is determined by where the buyer takes possession of the goods.

• Businesses that exceed the economic nexus threshold in gross South Carolina sales in a calendar year must register, collect, and remit sales tax.

What is the South Carolina sales tax rate?

South Carolina’s statewide sales tax rate is 6%. That base generally applies to tangible personal property sold at retail, as well as certain services and digital goods.

Some categories receive different treatment:

• Unprepared grocery food: 0% state rate (local taxes might still apply, depending on the county)

• Accommodations: 7% state rate

How does South Carolina’s sales tax rate work?

Before you collect South Carolina sales tax, you must register with the South Carolina Department of Revenue (SCDOR) through MyDORWAY, the state’s online portal. Collecting without registration, or failing to collect when required, creates liability.

Only businesses with nexus in South Carolina need to register, collect, and remit tax on their taxable South Carolina income. There are two types of nexus:

• Physical nexus: Created by a physical presence, such as an office, a warehouse, or an employee working remotely in the state

• Economic nexus: Starts at $100,000 in gross revenue from South Carolina sales in a calendar year

If you sell through a marketplace facilitator with more than $100,000 in South Carolina sales, the facilitator is responsible for collecting and remitting on those transactions. You collect tax only on your direct sales.

Filing

South Carolina typically sets the filing frequency at monthly, with returns due on the 20th day of the following month. Businesses can request approval to file quarterly or annually from the SCDOR through MyDORWAY.

Applying the correct tax rate

South Carolina sets its sales tax rates using destination-based sourcing. The rate you charge is determined by where the buyer takes possession of the goods, not where your business is located or where the order was placed. That distinction matters because South Carolina has dozens of special taxing districts layered on top of county rates. The combined rate can differ even within the same ZIP code.

Keep in mind that South Carolina’s sales tax rates change regularly. Temporary taxes expire, and new ones are approved by voters. Your system needs to pull current rates.

What local sales tax rates apply in South Carolina?

South Carolina counties can levy several types of local option taxes on top of the 6% state rate. These vary by county and are sometimes temporary.

Here are the common types:

• Local Option Sales Tax (LOST): A 1% general purpose county tax. Richland, Charleston, and many urban counties have one.

• Capital Projects Sales Tax (CPST): A temporary 1% tax approved by voters to fund specific infrastructure projects. These have sunset dates, so the rate in a given county can drop once the project is funded.

• Transportation Tax: Some counties levy an additional tax of up to 1% for transportation-specific projects.

• School District Tax: Certain counties add a dedicated education tax of 1% to the county and state rates.

2026 South Carolina sales tax range

The 9% ceiling appears where multiple local taxes overlap. Before finalizing your tax configuration, check the SCDOR’s rate database for the specific counties you’re selling into. Rates change when temporary taxes expire or new ones are levied.

What are South Carolina’s sales tax rates by city?

Below, we’ll look at some major cities in South Carolina. The figures reflect the minimum combined rate for state and local sales tax. Actual rates can vary by address due to special district overlays. Some cities, such as Bluffton, do not apply a local tax at all—they just use the statewide rate of 6%.

Note that for some cities that span multiple counties, such as Summerville, the rate varies by county, while in others, such as Charleston, the counties carry the same rate.

What are South Carolina’s sales tax rates by county?

Looking at some of South Carolina’s most populous counties, the minimum combined rates (i.e., county plus state taxes) range from 6%–9%. Actual rates might be higher depending on municipal or special district taxes.

Greenville and Beaufort Counties only apply the statewide rate (6%), while Charleston-area counties and coastal regions typically land at the higher end due to stacked local taxes.

County-level rates matter for businesses doing high wholesale or B2B volume in South Carolina. If a company sells primarily into Greenville, for example, it will see a lower blended effective rate than one focused on the Charleston metro area.

How do you calculate South Carolina’s sales tax rate?

The calculation for sales tax in South Carolina has three steps. Here’s the process.

Confirm taxability

Not everything is taxable in South Carolina. Common exemptions include:

• Unprepared groceries

• Prescription drugs

• Certain manufacturing inputs

Separate taxable and exempt items before applying any rate.

Identify the destination rate

Look up the combined rate for the buyer’s shipping address. A sales tax calculator based on address is more reliable than a ZIP code alone, since district boundaries don’t always follow ZIP code lines.

Apply the rate to the taxable base

Multiply the taxable portion of the sale by the combined rate and round to the nearest cent.

Exemption certificates add a layer on top of that. If a buyer claims a resale or exemption, you need a valid South Carolina Form ST-8, or a Streamlined Sales Tax (SST) exemption certificate, on file before you remove the tax. Without documentation, liability falls on the seller during an audit.

How Stripe Tax can help

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Stripe Tax can help you:

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