South Carolina Sales Tax: 2025 Overview

Sales tax in South Carolina is a 6% statewide rate in 2025, with local taxes ranging from 1% to 3%, resulting in combined rates up to 9%. South Carolina does not participate in the Streamlined Sales Tax initiative (SSUTA), requiring businesses to navigate varying local tax rates.

With a reduced 1% rate for unprepared food items, South Carolina offers some relief for grocery shoppers while maintaining a complex local tax structure for businesses.

South Carolina Sales Tax Due Date

In South Carolina, the due dates for paying sales taxes depend on your assigned filing frequency, which is determined by your total taxable sales and tax liability.

Key Notes

• If the due date falls on a weekend or holiday, payments are typically due on the next business day.

• Late filings or payments may result in penalties and interest, so timely compliance is essential.

• Payments and filings can be completed through the MyDORWAY Portal.

South Carolina Sales Tax Rate in 2025

South Carolina imposes a statewide sales tax of 6%, with additional local sales taxes that can bring the combined rate up to 9% in some areas.

Notes

• South Carolina applies a reduced rate of 1% to unprepared food items, such as groceries.

• The total sales tax rate depends on the county where the transaction occurs, combining state and local rates.

2025 South Carolina Local Sales Tax Rates Table

Below is a table highlighting the 20 largest cities in South Carolina along with their respective local and combined sales tax rates:

Notes

• South Carolina’s statewide sales tax is 6.0%, with local sales taxes ranging from 1.0% to 2.0%, depending on the county or city.

• Unprepared food items (groceries) are subject to a 1.0% reduced rate.

• Total sales tax rates vary based on the jurisdiction of the transaction.

• For up-to-date rates and additional details, visit the South Carolina Department of Revenue (SCDOR).

For city-based tax rates in South Carolina, visit our South Carolina Local Sales Tax Directory and search for your city.

South Carolina Sales Tax Calculator Example with Customers in Multiple Locations

An online retailer based in Georgia establishes economic nexus in South Carolina by exceeding $100,000 in annual sales, requiring them to collect and remit sales tax for purchases made by South Carolina residents. The retailer makes sales to customers in multiple locations, each with different local tax rates.

South Carolina Sales Tax Calculations

Total Sales Tax Due in South Carolina

$64.00 (Customer A) + $48.00 (Customer B) + $28.00 (Customer C) = $140.00

Key Considerations for Businesses

• Location Accuracy: Verify customer addresses to apply the correct local tax rates. For example, Charleston and Columbia have an 8.0% rate, while Greenville has a 7.0% rate.

• Exemption Management: Groceries are subject to a reduced 1.0% rate in South Carolina. Businesses must ensure exempt and reduced-rate items are classified accurately.

• Tax Reporting: Track taxable and exempt sales by location for timely and accurate filing through the South Carolina Department of Revenue’s MyDORWAY portal.

Kintsugi Intelligence automates location-based tax rate application, exemption management, and accurate reporting across all your one-click integrations to ERP, HR, and eCommerce systems like Shopify, BigCommerce, Amazon, Quickbooks, and Rippling.

Is there a South Carolina SaaS sales tax?

Yes, South Carolina imposes sales tax on Software as a Service (SaaS) if it is considered a taxable transfer of tangible personal property.

Additional Considerations

• Taxability depends on whether SaaS is classified as prewritten software or a service.

• Businesses can streamline compliance by getting started with Kintsugi for sales tax automation, ensuring accurate tax calculations and filings.

• For further guidance, consult the South Carolina Department of Revenue (SCDOR) or a tax professional.

Is there sales tax on clothing in South Carolina?

Yes, South Carolina imposes sales tax on clothing, but there are specific exemptions during a sales tax holiday:

FAQs

What is the South Carolina tax percentage on sales?

South Carolina has a 6% statewide sales tax, with local taxes of 1% to 3%, resulting in combined rates up to 9%.

How do you calculate the sales tax percentage in South Carolina?

Multiply the taxable amount by the 6% statewide rate and add applicable local taxes based on the customer’s location to determine the sales or use tax liability.

Sales Tax Nexus in South Carolina

Sales tax nexus in South Carolina establishes a business's obligation to collect and remit sales tax, triggered by physical presence, economic activity, or relationships with in-state entities.

Notes

• South Carolina uses both physical presence and economic presence to determine sales tax nexus.

• Businesses with nexus in South Carolina must register for a sales tax permit and collect sales tax on taxable sales.

• Marketplace facilitators are responsible for collecting and remitting sales tax for third-party sales made through their platforms.

FAQs

What is the sales tax nexus in South Carolina?

Sales tax nexus in South Carolina is established through physical presence or economic nexus, triggered by exceeding $100,000 in annual sales within the state.

South Carolina Sales Tax Exemptions in 2025

In 2025, South Carolina maintains its 6% state sales tax, with exemptions for groceries, prescription medications, and certain agricultural supplies.

What is a South Carolina state tax-exempt certificate?

A South Carolina sales tax exemption certificate, also known as Form ST-8, is a document that allows eligible buyers to make tax-exempt purchases in South Carolina. It certifies that the buyer qualifies for an exemption under South Carolina sales tax law.

• Purpose: Used for transactions exempt from sales tax, such as purchases by government agencies, nonprofit organizations, or for resale purposes.

• Usage: The buyer provides the certificate to the seller at the time of purchase to avoid paying sales tax.

• Retention: Sellers must keep a copy of the certificate on file to validate tax-exempt transactions in case of an audit.

Valid Reasons for Exemption

What is exempt from sales tax in South Carolina?

Over 75% of South Carolina businesses use sales tax exemptions to reduce costs and improve compliance. This table simplifies key South Carolina sales tax exemptions to support business operations:

Additional Notes

• South Carolina applies a reduced tax rate of 1% for unprepared food items.

• Certain exemptions, such as for manufacturing or agricultural equipment, require valid exemption certificates.

South Carolina Sales Tax Permits, Registration, and Filing in 2025

This section simplifies obtaining permits, filing returns, and meeting payment deadlines effectively for businesses with buyers in South Carolina.

How do I get a South Carolina sales tax permit?

To obtain a sales tax permit in South Carolina, follow these steps:

• Register Online: Visit the South Carolina Department of Revenue (SCDOR) MyDORWAY Portal to start your registration for a sales tax license.

• Provide Business Details: Submit information such as your business name, address, type of business entity, and federal EIN or Social Security number.

• Pay the Registration Fee: South Carolina does not charge a fee for obtaining a sales tax license.

• Receive Your Permit: Once approved, you'll receive a South Carolina Retail License, which allows you to collect and remit sales tax.

• Note: South Carolina requires businesses with physical or economic nexus to register for a sales tax license before collecting sales tax.

How do I submit a South Carolina sales tax registration?

To register for South Carolina sales tax and use tax, follow these steps. South Carolina also offers customer support for registration through the South Carolina Department of Revenue (SCDOR) at (844) 898-8542.

Determine if You Need to Register

You must register for South Carolina sales tax if your business:

• Has a physical presence (nexus) in South Carolina (e.g., office, warehouse, employees).

• Meets economic nexus thresholds by making over $100,000 in gross revenue annually from sales in South Carolina.

Gather Required Information

Before starting, ensure you have:

• Business Information: Legal name, DBA (if applicable), federal EIN or SSN.

• Address Details: Physical and mailing addresses.

• Business Type: LLC, sole proprietorship, corporation, etc.

• Sales Estimates: Estimated taxable sales in South Carolina.

• Bank Account Information: For filing and payment setup.

Register Online

• Visit the South Carolina Department of Revenue (SCDOR) website and ensure you're using supported browsers for optimal performance.

• Create an account or log in to the MyDORWAY portal.

• Select Register a New Business and follow the prompts to complete your sales tax registration.

Submit Application

• Review the form for accuracy before submitting.

• Once approved, you will receive a South Carolina Retail License, which allows you to collect and remit sales tax.

Begin Collecting and Filing Sales Tax

• Start collecting South Carolina sales tax on taxable transactions.

• File and remit collected sales tax through the MyDORWAY portal based on your assigned filing frequency (monthly, quarterly, or annually).

South Carolina Sales Tax Filing

This section breaks down South Carolina's sales tax requirements, including filing rules, taxable items, and permits.

What are the main South Carolina filing requirements?

South Carolina sales tax filing requirements depend on the size and frequency of taxable sales:

• Filing Frequency: Businesses must file monthly, quarterly, or annually based on their total sales tax liability.

• Due Date: Returns are due on the 20th of the month following the reporting period.

• Filing Method: Returns must be filed electronically through the MyDORWAY portal.

• Additional Requirements: Businesses must report all taxable and exempt sales and remit payment for collected taxes by the due date to avoid penalties and interest.

Filing Frequency Criteria

Note: South Carolina mandates electronic filing for most businesses. Retailers must report both the 6% statewide sales tax and any applicable local option taxes. Accurate tracking of exempt and taxable sales is essential for compliance.

What does South Carolina sales tax apply to?

South Carolina sales tax applies to the following categories, with certain exemptions such as for groceries, prescription medications, and agricultural supplies.

Note: South Carolina imposes a 6% statewide sales tax, with additional local option taxes that can increase the total rate to 9%. Businesses must report and remit both state and local taxes while ensuring compliance with applicable exemptions.

How to file sales tax in South Carolina

To file sales tax in South Carolina, follow these steps:

• Log in to MyDORWAY: Access the MyDORWAY portal using your credentials.

• Complete the Sales Tax Return: Enter total taxable sales, exempt sales, and any applicable local option sales taxes.

• Calculate Tax Due: MyDORWAY automatically calculates the sales tax owed based on your entries and local tax rates.

• Submit Payment: Pay electronically through the portal or by other approved methods.

• Meet Deadlines: Returns are due by the 20th of the month following the reporting period (monthly, quarterly, or annually, depending on your assigned frequency).

• Maintain Records: Keep copies of filed returns and payment confirmations for audit purposes.

FAQs

What day is South Carolina sales tax due?

South Carolina sales tax is due on the 20th of the month following the reporting period for monthly and quarterly filers, or January 20th for annual filers.

Does South Carolina have a sales tax holiday?

Yes, South Carolina offers sales tax holidays annually in August, exempting school supplies, clothing, and computers from state and local sales taxes.

Automate Your South Carolina Sales Tax with Kintsugi

Managing South Carolina sales tax compliance can be complex, from verifying local tax rates to tracking exemptions and meeting filing deadlines. Kintsugi simplifies this process with powerful automation tools designed for modern businesses.

Let Kintsugi handle the complexities of South Carolina sales tax so you can focus on growing your business. Visit our Product Platform and Pricing pages to learn more and get started today!