South Carolina Sales Tax Calculator 2026

Use this calculator to estimate South Carolina sales tax using the statewide rate, average combined rate, and local tax rules where applicable.

✓ South Carolina Specific✓ 7.43% Rate✓ Updated 2026

South Carolina Example: A $500.00 purchase at the estimated 7.43% combined rate would result in approximately $37.15 in sales tax, for an estimated total of $537.15. Actual amounts may vary by location.

State Rate

6.00%

Avg Local Rate

1.43%

Avg Combined

7.43%

Verified: June 2026 · South Carolina Sales Tax

How to Calculate South Carolina Sales Tax

Use these formulas to estimate the sales tax on any purchase in South Carolina. The estimated combined rate is 7.43% (6.00% state + 1.43% average local).

Formula: Sales Tax = Price × (Rate ÷ 100)

$100 Example: $100.00 × (7.43 ÷ 100) = $7.43 in sales tax.

Total: $100.00 + $7.43 = $107.43

Reverse formula: Original Price = Total ÷ (1 + Rate ÷ 100). To find the pre-tax price from a receipt, divide the total by 1 + (7.43 ÷ 100).

Quick links:U.S. sales tax map |sales tax by ZIP code |reverse sales tax calculator |sales tax rates by state

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If you have the total receipt or checkout price and need to work backward to find the original item price before tax was added, use our specialized tool.

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Interactive Map Comparison: See how South Carolina's rate compares to the rest of the nation on our color-coded US Sales Tax by State Map.

Major South Carolina City Sales Tax Rates

Sales tax rates in South Carolina vary by city and county. Click any city link to use the city-specific calculator.

Quick City Lookup:Aiken sales tax calculatorAnderson sales tax calculatorBeaufort sales tax calculatorCharleston sales tax calculatorColumbia sales tax calculatorFlorence sales tax calculator

City	County	Combined Rate	Action
Aiken	Aiken	8.000%	Aiken sales tax rate →
Anderson	Anderson	7.000%	Anderson sales tax rate →
Beaufort	Beaufort	6.000%	Beaufort sales tax rate →
Charleston	Charleston	9.000%	Charleston sales tax rate →
Columbia	Richland	8.000%	Columbia sales tax rate →
Florence	Florence	8.000%	Florence sales tax rate →
Goose Creek	Berkeley	9.000%	Goose Creek sales tax rate →
Greenville	Greenville	6.000%	Greenville sales tax rate →
Hilton Head Island	Beaufort	6.000%	Hilton Head Island sales tax rate →
Lexington	Lexington	7.000%	Lexington sales tax rate →
Mount Pleasant	Charleston	9.000%	Mount Pleasant sales tax rate →
Myrtle Beach	Horry	9.000%	Myrtle Beach sales tax rate →

South Carolina Sales Tax Rate Quick Facts

State Sales Tax Rate

6.00%

Average Combined

~7.49%

Common Range

6%–9%

Max Tax Rate

5% / $500

South Carolina has a 6.00% state sales tax rate, and the average combined state and local sales tax rate is about 7.49%. South Carolina is a state-plus-local sales tax state, so the final rate depends on the county, municipality, delivery location, local tax type, product category, grocery/prepared food treatment, accommodations, Max Tax items, software, cloud services, and remote seller rules.

Item	Detail
State sales tax rate	6.00%
State use tax rate	6.00%
Average local rate	About 1.49%
Average combined rate	About 7.49%
Common combined range	6.00% to 9.00%
Local sales taxes?	Yes
County sales taxes?	Yes
Municipal / local district taxes?	Yes, where approved
Tax system type	State + county/municipal local sales and use tax
Address lookup needed?	Yes
Greenville County general rate	6.00%
Charleston County general rate	9.00%
Horry-Myrtle Beach general rate	9.00%
Richland County general rate	8.00%
Spartanburg County general rate	7.00%
Unprepared grocery food	Exempt from state; local varies
Prepared food / restaurant meals	Taxable at full state and local rate
Clothing	Generally taxable (except Tax Free Weekend)
SaaS / cloud-based services	Often taxable as communication services
Max Tax items	5.00% or $500 max per item; no local tax
Accommodations	5% sales tax + 2% accommodations + local
Remote seller threshold	$100,000 gross revenue
Retail License fee	$50 one-time per location
Last reviewed	June 2026

How to Use the South Carolina Sales Tax Calculator

For a quick statewide estimate, use about 7.49%. For more accuracy, use the correct combined state and local rate for the delivery or purchase location. Charleston County is 9.00%, Greenville County is 6.00%, Richland County is 8.00%, Spartanburg County is 7.00%, Lexington County is 7.00%, York County is 7.00%, Horry County is 8.00%, and Horry-Myrtle Beach is 9.00%.

For groceries, do not automatically use the full rate. Eligible unprepared food is exempt from the state sales tax, but local tax treatment depends on the local tax type. Prepared food, restaurant meals, hot food, and food sold for immediate consumption are taxable at the full state and local rate.

How South Carolina Sales Tax Works

South Carolina has a statewide 6.00% sales and use tax rate. The tax applies to retail sales of tangible personal property and certain services unless an exemption or exclusion applies. The final rate is often higher because counties and municipalities can impose additional local sales and use taxes if approved.

South Carolina uses delivery-based local tax rules. Local tax application is based on the point of delivery. When goods are shipped to the purchaser, delivery is generally considered to occur at the purchaser's location. Retailers cannot rely only on mailing addresses.

South Carolina Sales Tax Formula

Standard Sales Tax Formula

Mathematical Formula Sales Tax = Taxable Price \times (Combined Rate \div 100)

Mathematical Formula Total Price = Taxable Price + Sales Tax

Mathematical Formula Reverse Price = Total Price \div (1 + Combined Rate \div 100)

South Carolina Sales Tax Examples

Example 1: $100 Purchase at Average Combined Rate (7.49%)

Worked Calculation Sales Tax = $100.00 \times 0.0749 = $7.49

Worked Calculation Total = $100.00 + $7.49 = $107.49

Example 2: $250 Purchase in Charleston (9.00%)

Worked Calculation Sales Tax = $250.00 \times 0.09 = $22.50

Worked Calculation Total = $250.00 + $22.50 = $272.50

Example 3: $250 Purchase in Greenville (6.00%)

Worked Calculation Sales Tax = $250.00 \times 0.06 = $15.00

Worked Calculation Total = $250.00 + $15.00 = $265.00

Example 4: $100 Unprepared Grocery Purchase

Eligible unprepared food is exempt from state sales tax; local tax depends on local tax type.

Worked Calculation State Sales Tax = $0.00 (eligible food)

Example 5: $20,000 Boat Subject to Max Tax

Worked Calculation 5% Calculation: $20,000.00 \times 0.05 = $1,000.00

Worked Calculation Maximum Tax Cap: $500.00 (no local tax)

Example 6: Reverse Sales Tax

Receipt total is $109.00, combined rate was 9.00%.

Worked Calculation Pre-Tax Price = $109.00 \div 1.09 = $100.00

Worked Calculation Sales Tax Paid = $109.00 - $100.00 = $9.00

Major South Carolina City Sales Tax Rates

Verify every city rate with the SCDOR ST-500 county map, ST-575 municipality rate chart, or SC District Information search map. Some cities cross county lines.

City / Area	County / Area	Approx. Combined	Local Note
Charleston	Charleston County	9.00%	High local-tax county; verify accommodations/hospitality separately
Columbia	Richland/Lexington County	8.00% / 7.00%	City spans county areas; exact address matters
North Charleston	Charleston/Berkeley/Dorchester County	9.00% / 7.00%	Multi-county city; delivery address matters
Mount Pleasant	Charleston County	9.00%	Charleston County local layers apply
Rock Hill	York County	7.00%	York County local rate
Greenville	Greenville County	6.00%	No county local add-on in current table
Summerville	Dorchester/Berkeley/Charleston County	7.00%–9.00%	Multi-county town; address determines rate
Goose Creek	Berkeley County	9.00%	Berkeley County high local rate
Sumter	Sumter County	8.00%	Local tax applies
Hilton Head Island	Beaufort County	6.00%	General rate 6%; lodging/hospitality taxes may apply separately
Florence	Florence County	8.00%	County local tax applies
Spartanburg	Spartanburg County	7.00%	County local rate applies
Myrtle Beach	Horry-Myrtle Beach	9.00%	Higher than general Horry County
Anderson	Anderson County	7.00%	County local rate applies
Aiken	Aiken County	8.00%	Aiken reimposed Capital Projects Tax eff. May 1, 2026
Beaufort	Beaufort County	6.00%	General rate 6%; lodging/local accommodations may apply
Lexington	Lexington County	7.00%	School District Tax extended eff. March 1, 2026
Orangeburg	Orangeburg County	7.00%	County local tax applies

Why Sales Tax Varies in South Carolina

South Carolina sales tax varies because the state rate is only one part of the final rate. Counties and municipalities can add local taxes if voters approve them. Common local sales taxes include local option tax, capital projects tax, transportation tax, education capital improvement tax, school district tax, tourism development tax, and Catawba Tribal Tax.

What Is Taxable in South Carolina?

Item / Category	Taxable?	South Carolina-Specific Note
General tangible goods	Usually taxable	Most retail sales of tangible personal property are taxable unless an exemption applies.
Unprepared grocery food	State-exempt; local varies	Eligible unprepared food is exempt from state tax; local tax depends on local tax type.
Prepared food / restaurant meals	Taxable	Food sold for immediate consumption, hot food, restaurant meals, and catering are taxable.
Vending machine food	Taxable	Eligible food sold through vending machines is treated as immediate consumption.
Clothing	Usually taxable	Generally taxed year-round except qualifying Tax Free Weekend items.
Clothing during Tax Free Weekend	Exempt if qualifying	Annual August holiday; includes clothing, footwear, school supplies, computers.
Prescription drugs	Generally exempt	Qualifying prescription medicines are generally exempt.
Textbooks	Exempt	Textbooks for elementary through college courses are exempt.
Software on tangible media	Often taxable	Software on disks or flash drives can be taxable as tangible personal property.
Electronically delivered software	Often not taxable / verify	SC distinguishes electronic delivery from tangible delivery.
SaaS / ASP / cloud software	Often taxable / verify	Cloud-based services can be taxable as communication services.
Streaming services	Taxable / verify	SC lists streaming among taxable communication services.
Communications services	Taxable	Telephone, database access, streaming, and cloud-based services can be taxable.
Laundry services	Taxable	Specifically listed as taxable.
Electricity	Taxable	Taxable unless an exemption applies.
Accommodations / lodging	Taxable	5% sales tax + 2% accommodations tax + applicable local taxes.
Motor vehicles / trailers	IMF or Max Tax	Many vehicles involve IMF or Max Tax rather than normal retail tax.
Boats / RVs / ATVs / golf carts	Max Tax	5% or $500 max per item; no local sales tax.
Rentals / leases	Taxable	Generally taxable unless an exemption applies.
Business / resale purchases	Exempt with docs	Valid SC resale documentation required.

Online Purchases and Remote Sellers in South Carolina

Remote sellers have economic nexus with South Carolina when gross revenue exceeds $100,000 in the previous or current calendar year from sales of tangible personal property, electronically transferred products, or services delivered into South Carolina. There is no transaction-count threshold. Gross revenue for nexus can include taxable and nontaxable receipts.

Remote sellers with nexus must obtain a South Carolina Retail License, collect applicable state and local taxes, file returns, and remit tax to SCDOR. Marketplace facilitators can also have SC collection responsibilities.

South Carolina Grocery and Prepared Food Notes

Eligible unprepared food is exempt from South Carolina state sales tax. However, local taxes may still apply unless the local tax law specifically exempts unprepared food. Prepared food — including restaurant meals, hot food, food sold with utensils, lunch counter food, and ready-to-eat food — is taxable at the full state rate and applicable local rate.

South Carolina Software, SaaS, Streaming, and Cloud Notes

Older SC guidance distinguishes software delivered by tangible means from software delivered electronically. Software sold on disks or flash drives can be taxable, while software delivered only electronically may be treated differently. However, SC taxes communication services including database access, streaming, and cloud-based services. SaaS/ASP arrangements have been treated as taxable in guidance.

South Carolina Max Tax and Vehicle Notes

Some items are subject to a maximum sales and use tax at 5.00% or a maximum of $500 per item. Local sales taxes do not apply to Max Tax items. Common Max Tax categories include aircraft, boats, motorcycles, motor vehicles, ATVs, golf carts, RVs, travel trailers, and certain self-propelled construction equipment. Some vehicles are subject to the Infrastructure Maintenance Fee (IMF) instead.

South Carolina Tax Free Weekend

South Carolina has an annual 72-hour Tax Free Weekend in August. Qualifying purchases can be exempt from state and local sales/use tax. Common exempt categories include clothing, footwear, school supplies, computers, software, printers, and certain bed and bath supplies. Excluded items include business use items, cosmetics, eyewear, furniture, jewelry, and some technology items.

Common South Carolina Sales Tax Mistakes

Using only the 6.00% state rate and ignoring local taxes.
Assuming Charleston, Greenville, Columbia, and Myrtle Beach use the same rate.
Using a mailing address instead of the delivery location for local tax.
Treating prepared food like exempt unprepared food.
Calculating cars, boats, and RVs like ordinary retail purchases instead of Max Tax or IMF.
Applying local sales tax to Max Tax items.
Treating all electronically delivered software as taxable.
Ignoring SC's taxable communication services and cloud guidance.
Missing the $100,000 gross revenue remote seller threshold.
Assuming Tax Free Weekend applies to every school-related item.

South Carolina Sales Tax for Businesses

Businesses making retail sales in South Carolina generally need a South Carolina Retail License (one-time $50 fee per location). Remote sellers with nexus must register, collect state and local taxes based on delivery location, file through MyDORWAY, and keep records of taxable sales, exempt sales, local tax locations, Dellvery addresses, cloud/software taxability, Max Tax sales, IMF sales, accommodations, Tax Free Weekend sales, and marketplace sales.

Official South Carolina Sales Tax Sources

Last reviewed: June 2026. Rates and rules can change.

What Is Taxable in South Carolina?

In South Carolina, sales tax generally applies to most tangible personal property and some services. The exact taxability of specific items can vary based on state and local rules.

Groceries: Groceries are exempt from South Carolina state sales tax, but local taxes may still apply.

SaaS / Software: Generally exempt from South Carolina sales tax for remotely accessed software.

Taxability can vary by item type and local rules. Common taxable items typically include tangible personal property, while some exemptions may apply. Check the official state source for business decisions.

Online Purchases and Remote Sellers in South Carolina

Under the South Dakota v. Wayfair ruling, remote sellers may be required to collect and remit sales tax in South Carolina if they cross the state's economic nexus threshold.

Nexus threshold: $100,000 in gross sales (no transaction count threshold)

Businesses crossing this threshold may need to register with the state and begin collecting the appropriate combined state and local rates. Verify specific obligations with the state taxing authority.

South Carolina Sales Tax Compliance Guide for Businesses

Businesses collecting sales tax in South Carolina must file regular returns and remit collected tax to the South Carolina Department of Revenue. Filing frequency depends on your sales volume — typically monthly for high-volume sellers, quarterly for mid-range, and annually for low-volume filers.

Returns are generally due on the 20th of the month following the reporting period. Late filings accrue penalties (typically 5% per month up to 25%) plus interest on unpaid tax. Most states require electronic filing (e-file) once your tax liability exceeds a threshold.

Keep detailed records of all sales, tax collected, exemption certificates, and filed returns for at least 4 years (longer in some states). The South Carolina Department of Revenue may audit your sales tax records — maintaining organized records reduces audit risk and simplifies the response process.

For multi-state sellers, use our Multi-State Sales Tax Calculator to estimate obligations across jurisdictions, or the Sales Tax Reconciliation Calculator to match collected tax to filing amounts.

Official South Carolina Sales Tax Resources

For official rates, registration, and filing guidance, visit the South Carolina Department of Revenue. Always verify current rates with the official state source before making business or compliance decisions.

For informational purposes only. Tax rates change frequently — verify with your state's Department of Revenue before filing. This tool is not a substitute for professional tax advice.

Last updated: May 15, 2026 · Rates verified quarterly from the Tax Foundation and state Departments of Revenue.

Data methodology reviewed by M. Imtinan Farooq — Data Engineer focused on financial data systems.

Imtinan specializes in financial data systems and multi-state US sales tax modeling. With hands-on experience building data pipelines that cross-reference Tax Foundation datasets against state Department of Revenue publications, he ensures every rate on TaxesLedger is systematically verified and auditable. Connect with him on LinkedIn. Our 2026 data is audited quarterly against the latest Tax Foundation and Department of Revenue publications. This is an educational calculator, not tax, accounting, or legal advice.

Verified Data Sources: Tax Foundation · State DORs · Canada Revenue Agency · EU VAT Database

2026 sales tax rates by state

Select a state to see its detailed 2026 sales tax calculator and formula.

State	State Rate	Avg. Local	Combined
Alabama	4.00%	5.44%	9.44%
Alaska	0.00%	1.76%	1.76%
Arizona	5.60%	2.77%	8.37%
Arkansas	6.50%	2.98%	9.48%
California	7.25%	1.57%	8.82%
Colorado	2.90%	4.82%	7.72%
Connecticut	6.35%	0.00%	6.35%
Delaware	0.00%	0.00%	0.00%
Florida	6.00%	1.05%	7.05%
Georgia	4.00%	3.37%	7.37%
Hawaii	4.00%	0.44%	4.44%
Idaho	6.00%	0.02%	6.02%
Illinois	6.25%	2.49%	8.74%
Indiana	7.00%	0.00%	7.00%
Iowa	6.00%	0.94%	6.94%
Kansas	6.50%	2.20%	8.70%
Kentucky	6.00%	0.00%	6.00%
Louisiana	5.00%	5.11%	10.11%
Maine	5.50%	0.00%	5.50%
Maryland	6.00%	0.00%	6.00%
Massachusetts	6.25%	0.00%	6.25%
Michigan	6.00%	0.00%	6.00%
Minnesota	6.88%	0.58%	7.45%
Mississippi	7.00%	0.07%	7.07%
Missouri	4.22%	4.10%	8.33%
Montana	0.00%	0.00%	0.00%
Nebraska	5.50%	1.46%	6.96%
Nevada	6.85%	1.38%	8.23%
New Hampshire	0.00%	0.00%	0.00%
New Jersey	6.63%	0.00%	6.63%
New Mexico	5.00%	2.73%	7.73%
New York	4.00%	4.52%	8.52%
North Carolina	4.75%	2.22%	6.97%
North Dakota	5.00%	1.85%	6.85%
Ohio	5.75%	1.48%	7.23%
Oklahoma	4.50%	4.47%	8.97%
Oregon	0.00%	0.00%	0.00%
Pennsylvania	6.00%	0.34%	6.34%
Rhode Island	7.00%	0.00%	7.00%
South Carolina	6.00%	1.43%	7.43%
South Dakota	4.20%	1.90%	6.10%
Tennessee	7.00%	2.61%	9.61%
Texas	6.25%	1.95%	8.20%
Utah	4.85%	2.21%	7.06%
Vermont	6.00%	0.24%	6.24%
Virginia	4.30%	1.33%	5.63%
Washington	6.50%	2.97%	9.47%
Washington D.C.	6.00%	0.00%	6.00%
West Virginia	6.00%	0.39%	6.39%
Wisconsin	5.00%	0.44%	5.44%
Wyoming	4.00%	1.36%	5.36%

Frequently asked questions

Quick answers to the most common questions users ask.

What is the sales tax rate in South Carolina in 2026?

South Carolina's state sales tax rate is 6.00%. The average combined state and local rate is about 7.43%, and many locations range from 6.00% to 9.00%.

Does South Carolina have local sales tax?

Yes. South Carolina counties and municipalities can impose local sales and use taxes if approved. Local taxes include local option, capital projects, transportation, education capital improvement, school district, tourism development, and other local taxes.

What is the sales tax rate in Charleston, South Carolina?

Charleston County is listed at 9.00% for general sales tax. Lodging, accommodations, hospitality, and prepared meals may involve additional local taxes.

What is the sales tax rate in Greenville, South Carolina?

Greenville County is listed at 6.00%, which is the South Carolina state rate with no current county local add-on in the SCDOR county table.

What is the sales tax rate in Columbia, South Carolina?

Columbia spans county areas. Richland County is listed at 8.00%, while Lexington County is listed at 7.00%. Use the exact delivery address to determine the correct rate.

What city has the highest sales tax in South Carolina?

Several South Carolina locations reach 9.00% for general sales tax, including Charleston County, Berkeley County, Horry-Myrtle Beach, and Jasper County. Exact rates should be verified with SCDOR's local tax tools.

Are groceries taxable in South Carolina?

Eligible unprepared food is exempt from South Carolina state sales tax. Local tax may still apply depending on the local tax type. Prepared food, restaurant meals, hot food, vending-machine food, and food sold for immediate consumption are generally taxable.

🏛️ IRS Official📊 Tax Foundation

Official Sources & Citations

All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.

Federal & National Sources

The official Internal Revenue Service tool for determining deductible state and local sales tax for federal income tax purposes.

irs.gov

Official government repository for quarterly state and local tax revenue statistics and government finance data.

census.gov

The official government opinion for South Dakota v. Wayfair, Inc., establishing modern economic nexus standards for remote sellers.

supremecourt.gov

Official Small Business Administration guidance on understanding federal and state tax obligations for small business owners.

sba.gov

The official inter-governmental organization facilitating the simplification of sales tax administration across 24 member states.

streamlinedsalestax.org

TaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rates are verified quarterly; always confirm with your jurisdiction's official Department of Revenue before filing. Last verification: May 15, 2026.

More free sales tax tools to help with calculations, compliance, and business tax planning.

Reverse Sales Tax Calculator

Extract pre-tax amounts instantly from any inclusive total. Perfect for auditing receipts, GAAP compliance, and reversing combined state & local sales tax rates.

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