The sales tax rate in Aiken, South Carolina is 8%. That total combines the 6% South Carolina state sales tax with two 1% local taxes that Aiken County voters approved by referendum. The 8% applies to most retail purchases in the county, but groceries, prescription drugs, and certain big-ticket items are taxed at a lower rate or not at all.
How the 8% Rate Is Built
The state portion comes from two statutes. Section 12-36-910 sets a 5% tax on retail sales of tangible personal property.1South Carolina Legislature. South Carolina Code 12-36-910 – Five Percent Tax on Tangible Personal Property Section 12-36-1110 adds another 1% on top, which gets you to the 6% statewide rate.2South Carolina Legislature. South Carolina Code 12-36-1110 That extra penny does not apply to unprepared food, accommodations, or items subject to the state’s maximum tax cap, which matters later.
Aiken County adds two local pennies on top of the 6%.3South Carolina Department of Revenue. Sales and Use Tax Index4South Carolina Department of Revenue. Local Sales Taxes – Section: Capital Projects Tax5Aiken County, SC. Capital Sales Tax Projects The second is the Education Capital Improvement Tax, which took effect March 1, 2025 and funds school construction and improvements. If you buy something from an out-of-state or online seller for use in the county, use tax applies at the same 8%.
What You Pay on Groceries
Unprepared food you could buy with USDA food coupons, which covers most grocery staples like bread, meat, produce, and dairy, is exempt from the state’s 6% sales tax under Section 12-36-2120(75).6South Carolina Legislature. South Carolina Code 12-36-2120 – Exemptions From Sales Tax The Education Capital Improvement Tax also carves out unprepared food.7South Carolina Department of Revenue. Local Sales Taxes – Section: Education Capital Improvement Tax The Capital Projects Tax does not. So groceries in Aiken currently carry 1% tax rather than 8% or zero.
Prepared food is different. A restaurant meal, a deli sandwich made to order, or a hot item from a grocery hot bar is taxed at the full rate, and inside the city of Aiken an additional hospitality tax applies on top.
Prescription Drugs and Medical Items
Prescription medicines and prosthetic devices sold on prescription are exempt from state sales tax under Section 12-36-2120(28). The exemption also reaches prescription drugs used to treat cancer, lymphoma, leukemia, rheumatoid arthritis, and related conditions, and it covers free manufacturer samples of prescription medications.6South Carolina Legislature. South Carolina Code 12-36-2120 – Exemptions From Sales Tax Over-the-counter medications do not qualify.
The $500 Cap on Vehicles and Other Big-Ticket Purchases
South Carolina caps sales tax at $500 per item on a specific list of big-ticket purchases regardless of the sale price. The cap covers vehicles, motorcycles, boats, watercraft motors, aircraft, recreational vehicles, trailers pulled by truck tractors, self-propelled light construction equipment up to 160 horsepower, and horse trailers.8South Carolina Department of Revenue. Chapter 10 – Maximum Tax Items On a $40,000 vehicle you pay $500 in state sales tax, not the $2,400 that 6% would produce. The additional 1% from Section 12-36-1110 does not apply to max-tax items at all, so the cap is calculated on the 5% base.2South Carolina Legislature. South Carolina Code 12-36-1110 For leases, the cap applies only when the lease term is longer than 90 continuous days and the renewal is in writing with a stated term.
Eating Out or Staying Overnight in the City of Aiken
Businesses located inside the City of Aiken (as opposed to the broader county) collect additional local taxes. The city imposes a 1% Hospitality Tax on all prepared meals and beverages, dine-in or takeout, from any establishment selling food or drinks.9City of Aiken, SC Government. City of Aiken Hospitality Tax That stacks on top of the 8% sales tax, so a restaurant check inside the city effectively carries a 9% combined tax.
Short-term lodging inside the city carries a 3% City of Aiken Accommodations Tax collected by the business and remitted to the city.10City of Aiken, SC Government. Business Licensing Applications, Permits, and Forms – Section: Accommodations Tax Application The state also imposes its own accommodations tax on top of that, so travelers staying at Aiken hotels or short-term rentals should expect a meaningful add-on to the nightly rate. Revenue from the city’s hospitality and accommodations taxes goes to parks, cultural events, and tourism marketing.
Tax Free Weekend
Once a year, in August, South Carolina runs a 72-hour Tax Free Weekend that starts at 12:01 a.m. on the first Friday and ends at midnight Sunday.11South Carolina Department of Revenue. Tax Free Weekend Eligible items are sold without the 6% state tax or any local sales tax, so the full 8% comes off in Aiken.12South Carolina Business One Stop. South Carolina’s Tax Free Weekend Qualifying purchases include clothing and footwear, school supplies, computers, software, printers, and certain bed and bath items. For back-to-school shopping, the timing is worth planning around.
If You Are Buying for Resale
If you are purchasing inventory that you intend to resell, you can buy from your supplier without paying sales tax by presenting a valid Resale Certificate (Form ST-8A). The certificate must contain all required information, and you need a South Carolina retail license before using one.13South Carolina Department of Revenue. Sales Tax Exemptions Buying tax-free with a resale certificate and then using the item yourself instead of reselling it means you owe the tax plus a penalty of 5% per month, up to 50% of the tax due.14South Carolina Legislature. South Carolina Code Title 12 Chapter 54