January 28, 2025
South Carolina Sales Tax on Clothes: A 2025 Guide for Businesses
Table of contents
Is There a South Carolina Sales Tax on Clothes?
Yes, South Carolina applies a state sales tax of 6% on clothing, with additional local sales taxes up to 3%, making the total tax rate up to 9% depending on location.
Tax Type | Rate | Details |
|---|---|---|
State Sales Tax | 6.0% | Applied to all clothing purchases statewide. |
Local Sales Tax | 0% – 3% | Varies by county, increasing the total rate up to 9%. |
Sales Tax Holiday | Yes | Clothing is tax-free during South Carolina’s Tax-Free Weekend in early August. |
For more general information on South Carolina sales tax, visit Kintsugi's comprehensive guide: South Carolina Sales Tax Guide 2025: A Step-by-Step Guide for Businesses.
For example, a $100 clothing purchase in Myrtle Beach incurs $9 in total sales tax (9%), while the same purchase in Rock Hill is taxed only $6 (6%). Retailers holding a retail license must apply the correct local tax rates based on the sale location to ensure compliance with South Carolina Department of Revenue regulations.
Location | State Tax | Local Tax | Total Tax Rate | Tax on $100 Purchase |
|---|---|---|---|---|
Columbia | 6.0% | 2.0% | 8.0% | $8.00 |
Charleston | 6.0% | 1.5% | 7.5% | $7.50 |
Greenville | 6.0% | 1.0% | 7.0% | $7.00 |
Myrtle Beach | 6.0% | 3.0% | 9.0% | $9.00 |
Rock Hill | 6.0% | 0.0% | 6.0% | $6.00 |
Quick Notes to Sales Tax for Businesses in South Carolina
Clothing is taxable year-round except during South Carolina’s Tax-Free Weekend in August.
Local taxes vary by county, with total rates reaching up to 9%.
Retailers must collect and remit sales tax to the South Carolina Department of Revenue.
For city-based, local sales tax rates in South Carolina, visit our South Carolina Local Sales Tax Directory and search for your city.
Non-Taxable vs. Taxable Clothing in South Carolina
South Carolina applies state and local sales tax to most clothing purchases through MyDORWAY, but certain items may qualify for exemptions. Below is a detailed breakdown.
Clothing Category | Taxable? | Details (Examples of Items) |
|---|---|---|
Everyday Apparel | Yes | T-shirts, jeans, sweaters, shorts, sneakers, casual dresses, socks, undergarments, pajamas, sandals, winter coats, hats, scarves, and gloves. |
Formal Wear | Yes | Tuxedos, wedding dresses, prom gowns, ball gowns, formal suits, evening wear, rented costumes, choir robes, and graduation gowns. |
Sporting & Protective Gear | Yes | Football pads, ski boots, ice skates, baseball gloves, golf shoes, shin guards, knee pads, safety goggles, reflective vests, and helmets. |
Accessories | Yes | Handbags, purses, wallets, belts, ties, jewelry, watches, sunglasses, umbrellas, scarves (fashionable, not for warmth), and costume jewelry. |
Work & Utility Clothing | Yes | Hard hats, steel-toe boots, welding gloves, fire-resistant overalls, scrubs, medical uniforms, aprons, police and firefighter uniforms. |
Costumes & Specialty Items | Yes | Theatrical costumes, cosplay outfits, Halloween costumes, mascot suits, wigs, theatrical makeup, stage accessories, and dance recital outfits. |
FAQs
Is all clothing taxable in South Carolina?
All clothing is taxable in South Carolina except during the annual sales tax holiday in August, when select items are exempt.
Are clothing accessories taxable in South Carolina?
Accessories, formal wear, protective gear, and specialty clothing remain taxable year-round.
How much is the South Carolina retail tax on clothing?
In South Carolina, clothing is taxed at the state rate of 6%, plus any applicable local sales taxes.
What clothing is not taxed in South Carolina?
In South Carolina, most clothing is taxed, but exemptions apply during the annual sales tax holiday for specific items.
Which states have no sales tax on clothing?
States with no sales tax on clothing include Minnesota, New Jersey, Pennsylvania, and Vermont, though some restrictions may apply.
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.
Business Sales Tax Exemptions in South Carolina for Clothing
Businesses in South Carolina may qualify for sales tax exemptions on clothing under specific circumstances related to economic nexus, such as resale, nonprofit, and government purchases. These exemptions allow businesses to buy clothing tax-free. Below is a detailed breakdown.
Table: Types of Clothing Sales Tax Exemptions for Clothing in South Carolina
Exemption Type | Eligibility | Required Documentation | Example Use Case |
|---|---|---|---|
Resale Exemption | Retailers purchasing clothing for resale | A clothing store buys $25,000 in wholesale inventory tax-free. | |
Nonprofit Organizations | 501(c)(3) charities purchasing clothing for their mission | A homeless shelter buys coats for donation without sales tax. | |
Government Purchases | Federal, state, and local government agencies | South Carolina Government Tax Exemption Certificate or official government purchase order | A police department buys uniforms tax-free. |
Interstate Sales | Clothing shipped outside South Carolina | Proof of shipment (invoices, tracking numbers) | A retailer ships $10,000 in apparel to Georgia tax-free. |
Manufacturing Exemption | Clothing used as raw materials in production | A textile company buys fabric for clothing production tax-free. |
Detailed Breakdown of Clothing Sales Tax Exemptions in South Carolina
South Carolina offers sales tax exemptions for resale, nonprofit, government, interstate, and manufacturing purchases, with certain restrictions, facilitated by MyDORWAY. Each exemption requires specific documentation, such as a resale certificate (ST-8A) for inventory purchases or proof of shipment for out-of-state sales.
South Carolina Resale Exemption
Retailers and wholesalers can purchase clothing tax-free for resale if they provide a valid resale certificate (ST-8A).
Businesses must not use the exemption for personal purchases, or they risk penalties.
Example: A clothing boutique purchases $50,000 in wholesale dresses without paying tax, saving $4,000 (8% tax exemption).
South Carolina Nonprofit Organizations
501(c)(3) organizations may purchase clothing tax-free if used for charitable purposes.
Nonprofits must provide a valid Sales Tax Exemption Certificate (ST-387).
Example: A nonprofit shelter buys 500 coats for donation tax-free, saving $3,500 (7% tax exemption on $50,000 purchase).
South Carolina Government Purchases
Federal, state, and local government agencies can purchase protective equipment, uniforms, and clothing items exempt from sales tax.
Requires a government-issued purchase order or exemption certificate.
Example: A fire department orders $20,000 in uniforms, saving $1,400 (7% tax exemption).
South Carolina Interstate Sales Exemption
Clothing shipped out of South Carolina is not subject to state sales tax.
The seller must maintain proof of shipment (e.g., invoices, shipping records).
Example: A South Carolina retailer ships $15,000 in clothing to Florida, avoiding $1,050 in state sales tax (7%).
South Carolina Manufacturing Exemption
Businesses producing clothing or fabric can buy raw materials tax-free if they submit a Manufacturing Exemption Certificate (ST-8).
Example: A textile manufacturer purchases $100,000 in fabric tax-free, saving $8,000 in taxes (8% exemption).
For more details on South Carolina sales tax exemptions, read Kintsugi's guide: What is Exempt from Sales Tax in South Carolina: 2025 Business Guide.
Table: Example Savings for SC Businesses Using Clothing Exemptions
Businesses in South Carolina can save thousands annually by using sales tax exemptions. For example, a retailer purchasing $50,000 in inventory for resale saves $4,000 (8%), while a manufacturer buying $100,000 in raw materials saves $8,000 (8%) by claiming a manufacturing exemption.
Exemption Type | Purchase Amount | Tax Rate | Tax Savings |
|---|---|---|---|
Resale Purchase | $50,000 inventory | 8% | $4,000 |
Nonprofit Purchase | $25,000 in coats | 7% | $1,750 |
Government Uniforms | $20,000 in police uniforms | 7% | $1,400 |
Out-of-State Sale | $15,000 shipped to Florida | 7% | $1,050 |
Manufacturer Supplies | $100,000 in raw materials | 8% | $8,000 |
Table: Requirements for SC Businesses Claiming Clothing Exemptions
Resale purchases, nonprofit clothing, government orders, out-of-state sales, and manufacturing raw materials are tax-exempt in South Carolina with proper documentation. Businesses must maintain valid exemption certificates, including a retail license for retailers, and records to ensure compliance.
Requirement | Details |
|---|---|
Proper Documentation | Businesses must submit valid exemption certificates (ST-8A for resale, ST-387 for nonprofits, ST-8 for manufacturers). |
Record-Keeping | Maintain invoices, shipping records, and exemption certificates for at least three years in case of audits. |
Resale vs. Personal Use | Resale certificates cannot be used for personal purchases—misuse can lead to penalties. |
Shipping Verification | Out-of-state shipments require proof of delivery to qualify for tax exemption. |
Certificate Renewals | Some exemptions must be renewed periodically to remain valid. |
Note on Out-of-State Clothing Sales in South Carolina
Clothing retailers shipping out of South Carolina avoid state sales tax but must provide proof of shipment.
Automate Sales Tax Compliance for Clothing Stores in South Carolina
Managing South Carolina sales tax compliance can be complex, as it serves as a nexus for various tasks, from verifying local tax rates to tracking exemptions and meeting filing deadlines.
Kintsugi simplifies this process with powerful automation tools designed for modern businesses.
Challenge | How Kintsugi Helps | Benefits |
|---|---|---|
Tax-Exempt Transactions | Identifies exempt clothing items during South Carolina’s annual tax-free weekend or for resale. | Maximizes exemptions and reduces overpayment. |
Differentiating Taxable Items | Tracks and applies taxes to non-exempt items like accessories and formal wear. | Ensures accurate tax collection. |
State and Local Tax Calculations | Automates South Carolina’s 6% state tax plus local taxes (up to 9%). | Prevents errors in tax rates. |
Exemption Certificate Management | Stores and validates resale certificates for wholesale clothing purchases. | Reduces audit risks and ensures compliance. |
Detailed Tax Reporting | Prepares accurate reports for South Carolina Department of Revenue filings. | Saves time and simplifies reporting. |
Audit Readiness | Centralizes transaction and exemption records for seamless audit preparation. | Minimizes penalties and risks. |
Streamlining Tax Reporting for Clothing Sales in South Carolina
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!
