Easley, SC Sales Tax: 7% Rate, Hospitality Tax, and Exemptions

The sales tax in Easley, SC is 7% on most retail purchases. That’s South Carolina’s 6% statewide rate plus a 1% local tax, collected together at the register and sent to the South Carolina Department of Revenue.¹ Prepared meals and hotel stays carry additional city taxes, and some purchases — groceries and prescriptions in particular — are partly or fully exempt.

How the 7% Rate Is Built

South Carolina charges 6% on retail sales of tangible goods and certain services.² On top of that, a voter-approved 1% local tax applies throughout the area Easley sits in, bringing the total you pay at checkout to 7%.

Pickens County and Anderson County Portions

Easley’s city limits cross a county line. Most of the city is in Pickens County, with a smaller section extending into Anderson County. The total rate is 7% on both sides, but the local 1% comes from a different source in each county: a Local Option Sales and Use Tax under SC Code § 4-10-10 in Pickens, and an Education Capital Improvement Tax under SC Code § 4-10-410 in Anderson, with the Anderson revenue going to schools.³

For a shopper, the receipt looks the same. For a business, the 1% has to be reported under the correct local tax category. The SCDOR warns that mailing addresses are not reliable for figuring out which county a sale falls in; the point of delivery is what controls.¹

Groceries, Prescriptions, and Other Exempt Items

Unprepared food that qualifies for purchase with USDA food coupons is exempt from the 6% state sales tax under SC Code § 12-36-2120(75).⁴ That covers most grocery staples: fresh produce, meat, dairy, bread, cereal. It does not cover prepared food, so a rotisserie chicken or hot deli sandwich is taxed at the full rate.

The local 1% may still apply to groceries, and this is where the county split matters at the register. Anderson County’s Education Capital Improvement Tax specifically exempts unprepared food, so grocery shoppers on the Anderson side of Easley pay no sales tax at all on qualifying items.³ On the Pickens side, the Local Option Tax does not carry that blanket exemption, so groceries may still be subject to the 1%.

Prescription medications and prosthetic devices sold by prescription are also exempt under SC Code § 12-36-2120(28).⁴ Over-the-counter medications do not qualify and are taxed at the full 7%.

Extra Tax on Restaurant Meals and Hotel Stays

Eating out or staying overnight in Easley adds a city-level tax on top of the 7%.

Hospitality Tax on Prepared Food and Drinks

Prepared meals and beverages sold at restaurants, cafes, and similar establishments in Easley carry a 2% hospitality tax.⁵ It’s authorized under the Local Hospitality Tax Act (SC Code § 6-1-700) and shows up on the bill alongside the regular sales tax.⁶ A $20 restaurant check in Easley picks up $1.40 in state and local sales tax plus $0.40 in hospitality tax.

Accommodations Tax on Lodging

Hotels, motels, and short-term rentals in Easley are subject to a 1.5% accommodations tax on gross rental charges.⁷ It applies to any lodging furnished to transients and is authorized under the Local Accommodations Tax Act (SC Code § 6-1-500). This tax is on top of the 7% sales tax that already applies to the room charge.

The Cap on Big-Ticket Purchases

South Carolina caps the sales tax on certain large items rather than charging the full percentage. ATVs, UTVs, golf carts, dirt bikes, and legend race cars are taxed at 5% with a $500 total cap. Musical instruments and office equipment sold to religious organizations have a $300 cap, as do certain energy-efficient manufactured homes. Mobile homes get a partial exemption on the first 35% of the selling price, with tax on the remainder structured differently.⁸ On a qualifying max-tax item in Easley, the 5% rate replaces the 6% state rate, though local taxes may still apply depending on the item.

Tax-Free Weekend Each August

Once a year, South Carolina suspends sales tax for a weekend. It begins at 12:01 a.m. on the first Friday in August and ends at midnight the following Sunday.⁴ In 2026, that’s August 7 through 9. Both the 6% state tax and the 1% local tax come off qualifying purchases.

Eligible items include:

Clothing, accessories, and footwear — hats, scarves, hosiery, handbags, and shoes
School supplies — pens, pencils, paper, binders, notebooks, books, bookbags, lunchboxes, and calculators
Computers, printers, printer supplies, and computer software
Bed and bath items — blankets, bed linens, comforter sets, towels, shower curtains, pillows, and bath rugs

Jewelry, cosmetics, eyewear, watches, wallets, and furniture do not qualify. Items placed on layaway during the weekend are excluded, and purchases for use in a trade or business are not covered.⁴ The SCDOR publishes an updated list of qualifying items each year before July 10.⁹

Use Tax on Online and Out-of-State Purchases

If you buy something online or from an out-of-state retailer that doesn’t collect South Carolina sales tax, you owe use tax on that purchase at the same rate you would have paid at an Easley store.¹⁰ The same categories of items that are subject to sales tax are subject to use tax: furniture bought from out-of-state catalogs, electronics from online sellers, or goods brought back from a trip to another state.

Individual consumers report and pay use tax on their state income tax return (SC-1040, Line 26), or by filing a separate Form UT-3. Taxpayers with $15,000 or more in liability per filing period must file and pay electronically through MyDORWAY.¹⁰

1
South Carolina Department of Revenue. Sales Tax
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South Carolina Department of Revenue. Sales and Use Tax Index
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South Carolina Department of Revenue. Local Sales Taxes
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South Carolina Legislature. South Carolina Code Title 12 Chapter 36 Section 12-36-2120 – Exemptions From Sales Tax
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American Legal Publishing. City of Easley Code Section 118.02 – Local Hospitality Tax Enacted
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South Carolina Department of Revenue. Local Fees and Taxes
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American Legal Publishing. City of Easley Code Section 118.20 – Local Accommodations Tax Enacted
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South Carolina Department of Revenue. Maximum Tax (Max Tax)
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South Carolina Department of Revenue. Tax Free Weekend
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South Carolina Department of Revenue. Use Tax