What Is the South Carolina Sales Tax Rate in 2026?
The South Carolina state sales tax rate is 6.0% in 2026. When county and city taxes are added, the combined rate ranges from 6.0% in areas with no local additions up to 9.0% in the highest-taxed jurisdictions. The most populated areas of South Carolina — including Greenville County — have a combined rate of 6.0%.
South Carolina has a unique cap — the maximum sales tax on any single item purchase is $300 regardless of the item’s price, making it favorable for large purchases like vehicles and boats.
💡 Quick Reference: $100 purchase in South Carolina at the average combined rate costs approximately $107.50 after tax. Use the calculator above to find the exact amount for any county or city in South Carolina.
Groceries in South Carolina are exempt from South Carolina state sales tax. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in South Carolina, as they are in most US states.
Common South Carolina Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from South Carolina sales tax.
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Grocery Food
Unprepared groceries are exempt from South Carolina state sales tax in South Carolina.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in South Carolina.
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Clothing
Clothing is taxable at full rate in South Carolina.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does South Carolina Sales Tax Work?
Sales tax in South Carolina is collected at the point of purchase by retailers and remitted to the South Carolina Department of Revenue. The total rate you pay is the sum of the South Carolina state rate (6.0%) plus any applicable county and city rates in your location.
Businesses with a physical presence in South Carolina — including offices, warehouses, or employees — have sales tax nexus and must collect and remit South Carolina sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in South Carolina annual sales or 200+ South Carolina transactions must also register and collect South Carolina sales tax even without a physical presence.
📅 South Carolina Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the South Carolina Department of Revenue based on your sales volume. File and pay online through the South Carolina state tax portal.
The South Carolina state sales tax rate is 6.0% in 2026. With county and city additions, combined rates range from 6.0% to 9.0% depending on your location. The most common combined rate in populated South Carolina counties is around 7.5%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in South Carolina are exempt from South Carolina state sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate South Carolina sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Greenville County at 6.0%: $200 × 0.60 = $12.00 in sales tax, making the total $212.00. Or simply use the free South Carolina sales tax calculator at the top of this page.
Yes, if you meet South Carolina’s economic nexus threshold. Remote sellers must collect and remit South Carolina sales tax if they have $100,000 or more in South Carolina sales or 200+ separate South Carolina transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in South Carolina.
Most services are not subject to South Carolina sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in South Carolina — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the South Carolina Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in South Carolina is 9.0%, which occurs in areas with the maximum local tax additions on top of the 6.0% state base rate. The lowest rate is the state base rate of 6.0% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of South Carolina.