South Carolina Sales Tax Rate Table
South Carolina statewide sales tax rate: 6.00%. Local governments in South Carolina may add their own sales tax on top of the state rate, so the total rate you charge depends on the address of the sale. Combined state and local rates average about 7.49%. South Carolina’s sales tax is administered by the South Carolina Department of Revenue.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
South Carolina Sales Tax Rates at a Glance
| Statewide sales tax rate | 6.00% |
|---|---|
| Local sales taxes | Yes — up to 3.00% additional |
| Average local rate | 1.49% |
| Average combined rate | 7.49% |
| Administered by | South Carolina Department of Revenue |
| Registration document | South Carolina Retail License |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in South Carolina
South Carolina counties may adopt local option, capital projects, transportation and education sales taxes on top of the 6% state rate, each approved by referendum and each with its own expiry. Because they are stacked county by county, the combined rate varies noticeably across the state.
Which South Carolina Rate Should You Charge?
South Carolina is destination-sourced, so the county levies that apply are those covering the address where the buyer takes delivery.
What South Carolina Taxes — and What It Doesn’t
Groceries for home consumption are exempt from the state rate but remain subject to certain local taxes. Prescription drugs are exempt. South Carolina caps the tax on motor vehicles and certain other titled property at a fixed maximum amount rather than applying the percentage rate.
Look Up an Exact South Carolina Sales Tax Rate
Publishing a fixed list of every South Carolina city and county rate would be out of date within weeks, so we do not reproduce one here. The Department of Revenue publishes a county-by-county chart of local sales and use taxes showing which levies are in force and when they expire. Open the official South Carolina Department of Revenue website at dor.sc.gov and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in South Carolina
Before you can legally charge South Carolina sales tax you need to be registered with the South Carolina Department of Revenue and hold a South Carolina Retail License. Our sales tax application service files the paperwork for you. See the South Carolina sales tax application page for what South Carolina asks for.
Ready to register in South Carolina? Apply for your South Carolina sales tax permit online – it only takes a few minutes.
South Carolina Sales Tax Rate FAQs
What is the sales tax rate in South Carolina?
The South Carolina statewide rate is 6.00%. With local taxes added, the total rate at a given address is typically higher — the average combined rate is about 7.49% and local add-ons can reach 3.00%.
Do I need a permit before I collect sales tax in South Carolina?
Yes. Collecting sales tax without a valid South Carolina Retail License is not permitted in South Carolina. Register first, then start charging tax. You can apply for your South Carolina sales tax permit here.
Do remote and online sellers have to collect South Carolina sales tax?
Generally yes, once you cross South Carolina’s economic nexus threshold or have a physical presence in the state. Marketplace facilitators such as Amazon and Etsy usually collect on their own sales, but sales through your own website normally remain your responsibility. See our sales tax registration overview for how nexus works.
How often do South Carolina sales tax rates change?
The statewide rate changes rarely — local rates change far more often, frequently on 1 January, 1 April, 1 July or 1 October. Confirm the current rate with the South Carolina Department of Revenue before filing a return.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- North Carolina sales tax rate table
- Georgia sales tax rate table
- Tennessee sales tax rate table
- Florida sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.