| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Aiken County | 6% | 1% | 7% | Aiken |
| Anderson County | 6% | 1% | 7% | Anderson |
| Beaufort County | 6% | 1% | 7% | Beaufort |
| Berkeley County | 6% | 1% | 7% | Moncks Corner |
| Charleston County | 6% | 1% | 7% | Charleston |
| Cherokee County | 6% | 2% | 8% | Gaffney |
| Colleton County | 6% | 1% | 7% | Walterboro |
| Dorchester County | 6% | 1% | 7% | St. George |
| Georgetown County | 6% | 2% | 8% | Georgetown |
| Greenville County | 6% | 1% | 7% | Greenville |
| Horry County | 6% | 2.5% | 8.5% | Conway |
| Lexington County | 6% | 2% | 8% | Lexington |
| Richland County | 6% | 2% | 8% | Columbia |
The state sales tax rate in South Carolina is 6%. However, the total sales tax rate can range from 7% to 9% depending on the county and local taxes. The state sales tax rate is imposed on the sale of tangible personal property, including goods and certain services.
South Carolina has a relatively simple sales tax system, with a single state rate and additional local rates. The state also has a number of exemptions, including groceries, prescription medications, and certain types of clothing.
It’s worth noting that South Carolina exempts certain types of items from sales tax, including groceries, prescription medications, and certain types of clothing. However, some counties may impose their own local taxes on these items, so it’s always a good idea to check with the local government for specific information.
The South Carolina Department of Revenue is responsible for collecting and administering sales tax in the state. Businesses that sell tangible personal property or certain services are required to register for a sales tax permit and collect sales tax from their customers.
South Carolina has a economic nexus threshold of $100,000 in annual sales, which means that out-of-state businesses that sell more than $100,000 in goods or services to South Carolina customers are required to register for a sales tax permit and collect sales tax.