South Carolina's current sales tax rate

South Carolina has a statewide sales tax of 6 percent. This is the base rate applied to most goods and services you buy in the state. However, your actual tax rate depends on where you shop, because counties and cities can add their own local sales taxes on top of the state rate.

The combined rate you pay ranges from 6 percent to 7.5 percent depending on your county and municipality. For example, if you live in Charleston County, you pay 7 percent total (6 percent state plus 1 percent local). In Richland County, the rate is 7.5 percent (6 percent state plus 1.5 percent local). The variation exists because local governments set their own additional taxes to fund schools, transportation, and other services.

Key Takeaways

  • South Carolina's base state sales tax is 6 percent, but your total rate is higher if your county or city adds a local tax.
  • Combined sales tax rates range from 6 percent to 7.5 percent across the state, depending on where you make the purchase.
  • Most tangible goods are taxed, but groceries, prescription medications, and some medical equipment are exempt.
  • You pay sales tax at the point of sale for in-store purchases, and online retailers must collect it if they have a physical presence in South Carolina.

Local sales tax rates by county

Each county in South Carolina sets its own local sales tax rate, which is added to the 6 percent state rate. Some counties have no additional local tax, while others add up to 1.5 percent. The local rate applies throughout that county, though some cities may have their own separate rates on top of that.

To find your exact rate, you need to know both your county and your city or municipality. The South Carolina Department of Revenue maintains a complete list of all county and local rates on its website. You can also call your county tax assessor's office or check your county's official website. When you shop online or by mail, the seller should charge the rate for the address where the item is being delivered.

What is and isn't taxed in South Carolina

Most items you buy in South Carolina are subject to sales tax, but several categories are exempt. Groceries — unprepared food you cook at home — are not taxed. This includes meat, produce, dairy, bread, and canned goods. However, prepared foods, restaurant meals, and food from a deli counter are taxed.

Prescription medications are exempt from sales tax when you present a valid prescription. Over-the-counter medications like pain relievers and cold medicine are taxed. Medical equipment prescribed by a doctor — such as wheelchairs, crutches, and diabetic testing supplies — is also exempt, but you typically need documentation from your doctor or a prescription.

Clothing and shoes are taxed in South Carolina, unlike in some neighboring states. Services like haircuts, repairs, and labor are generally taxed. Digital products and software subscriptions are taxed. If you are unsure whether a specific item is taxed, the South Carolina Department of Revenue website has a searchable list of taxable and exempt items.

How sales tax is collected and paid

When you buy something in a store, the cashier adds the sales tax to your total at checkout. The retailer collects this tax and sends it to the South Carolina Department of Revenue on a regular schedule — usually monthly or quarterly, depending on the business size and sales volume.

For online purchases, the rule depends on whether the seller has a physical presence in South Carolina. If an online retailer has a warehouse, office, or other location in the state, they must collect and send South Carolina sales tax. If they do not have a presence in South Carolina, they are not required to collect the tax, though you may owe it yourself when you file your state income tax return (this is called use tax and is rarely enforced for individual purchases).

Sales tax on specific purchases

Some purchases have special rules. Motor vehicles are subject to sales tax, and you pay it when you register the vehicle with the Department of Motor Vehicles, not at the dealership. The tax is calculated on the purchase price. Trade-in value reduces the taxable amount.

Gasoline and diesel fuel have their own separate excise tax in addition to sales tax. The state excise tax on fuel is set by law and changes periodically. Alcohol — beer, wine, and liquor — is taxed at the point of sale plus subject to additional state and federal excise taxes. Cigarettes and tobacco products are also taxed at the point of sale and subject to a separate state excise tax.

Tax-exempt purchases and who qualifies

Certain organizations and purchases are exempt from sales tax. Nonprofits registered with the state can make tax-exempt purchases for their operations, but they must provide a tax-exempt certificate to the seller. Schools and government agencies also make tax-exempt purchases. If you are buying on behalf of a tax-exempt organization, you will need documentation proving that status.

Individual shoppers do not receive a blanket sales tax exemption based on income or circumstances. The exemptions listed above — groceries, prescriptions, medical equipment — apply to everyone equally. Some states offer temporary sales tax holidays on back-to-school items or other goods, but South Carolina does not currently have a statewide sales tax holiday, though individual municipalities may run promotions.

Frequently Asked Questions

What is the sales tax rate where I live?

Your rate is 6 percent state tax plus your county and city local tax. To find the exact combined rate, go to the South Carolina Department of Revenue website and enter your county name, or call your county tax assessor's office. Rates range from 6 percent to 7.5 percent statewide.

Do I pay sales tax on groceries?

No. Unprepared food you buy to cook at home — meat, produce, bread, canned goods, dairy — is not taxed. Prepared foods, restaurant meals, and deli items are taxed. If you are unsure whether a specific food item is taxed, ask the cashier or check the receipt.

Do online retailers have to collect South Carolina sales tax?

Only if they have a physical location in South Carolina. If an online seller has a warehouse or office in the state, they must collect and send sales tax. If they do not have a presence here, they are not required to collect it, though technically you may owe use tax on the purchase when you file your state return.

Are clothes and shoes taxed in South Carolina?

Yes. South Carolina taxes clothing and shoes at the full sales tax rate. Unlike some neighboring states, there is no clothing exemption or back-to-school tax holiday.

How do I know if a medical item is tax-exempt?

Medical equipment prescribed by a doctor — wheelchairs, crutches, diabetic supplies — is exempt, but you need a prescription or doctor's letter. Over-the-counter medical items like bandages and pain relievers are taxed. Ask the seller if you are unsure, or contact the South Carolina Department of Revenue for a list of exempt medical items.