Fort Mill SC Sales Tax Rate: Groceries, Meals, and Exemptions

The sales tax rate in Fort Mill, SC is 7% on most retail purchases. That’s 6% collected by the state and 1% added by York County.¹ Several common purchases don’t follow that rate, though. Groceries drop to 1%, restaurant meals climb to 9%, vehicles use a separate fee system, and prescriptions aren’t taxed at all. Here’s what you actually pay in each situation.

Groceries Are Taxed at Just 1%

Unprepared food that qualifies for purchase with SNAP benefits is exempt from the state’s 6% sales tax under Section 12-36-2120(75).² The 1% York County capital project tax still applies, so your grocery bill carries a 1% tax rather than the full 7%.³

The line between “unprepared” and “prepared” food matters at the deli counter. Rotisserie chicken, sliced deli trays, salads made on-site, bakery items cooked in-store, brewed coffee, and fountain drinks all count as prepared food. Those items get hit with the full 7% plus the Fort Mill hospitality tax. Packaged goods you cook at home qualify for the grocery rate.

Restaurant Meals Are Taxed at 9%

Eating out in Fort Mill costs more than the standard 7%. The town adds a 2% hospitality tax on all prepared meals and beverages, including alcohol, sold within town limits.⁴ That stacks on top of the 7% sales tax, so your effective rate on a restaurant meal or any prepared food is 9%. The same rate applies whether you dine in or carry out.

Hotels and Short-Term Rentals

Overnight stays carry their own layer of taxes. Fort Mill collects a 3% local accommodations tax on hotels, motels, and short-term rentals.⁵ That local rate sits on top of the state-level accommodations tax and any applicable county accommodations tax. Cleaning fees, if required for each rental, are taxable at the accommodations rate plus local taxes.⁶ Expect your hotel or Airbnb bill to include noticeably more than 7% once every layer is added.

Vehicles Use an Infrastructure Maintenance Fee Instead

Buying a car, truck, boat, motorcycle, or RV in South Carolina doesn’t follow the normal sales tax rules. Since July 1, 2017, these titled items have been exempt from state sales tax entirely under Section 12-36-2120(83).² You pay an infrastructure maintenance fee (IMF) when you register the vehicle with the DMV instead. The IMF is 5% of the purchase price, capped at $500.⁷

That cap keeps the tax bite manageable on expensive purchases. Whether you buy a $12,000 sedan or a $60,000 truck, you won’t pay more than $500 in IMF. It applies to purchases from dealers and private sellers alike. On top of the IMF, expect a $15 title fee and a $40 registration fee for most passenger vehicles. Hybrid owners pay an extra $60 surcharge, and fully electric vehicles carry a $120 surcharge, both added to the base registration fee.⁸

Prescriptions and Medical Supplies Are Exempt

Prescription medications are exempt from South Carolina sales tax under Section 12-36-2120(28). The exemption covers prescription drugs, dental prosthetic devices, and prescription medicines used to treat cancer, leukemia, lymphoma, and rheumatoid arthritis.² Diabetic supplies purchased under a physician’s direction, including insulin, testing strips, blood glucose meters, and syringes, are also tax-free.⁹

Over-the-counter medications that don’t require a prescription are generally taxable at the full 7%.

Online Purchases Shipped to Fort Mill

Shopping online doesn’t get you around the 7%. Remote sellers must collect the applicable local tax based on the delivery address, so a package shipped to Fort Mill is taxed at the full 7%.¹⁰ If you buy from a smaller out-of-state seller that doesn’t collect South Carolina tax, you technically owe the equivalent amount as use tax on your state return.

One nuance worth knowing: downloaded software is generally not taxable in South Carolina as long as no part of it arrives on physical media. Streaming services for TV, movies, and music are taxed as communication services under state guidance.

The August Tax-Free Weekend

Every August, South Carolina runs a 72-hour sales tax holiday starting at 12:01 a.m. on the first Friday and ending at midnight the following Sunday. Eligible items are completely exempt from both state and local sales tax, so Fort Mill shoppers pay 0% rather than 7%.¹¹

Eligible items include:

Clothing and footwear of all kinds, plus accessories like hats, scarves, and handbags
School supplies, including pens, pencils, paper, binders, notebooks, books, backpacks, lunchboxes, and calculators
Computers, printers, printer supplies, and software
Bed and bath items such as sheets, comforters, blankets, towels, pillows, shower curtains, and bath rugs

Jewelry, cosmetics, eyewear, watches, furniture, and cell phones are not eligible. Items placed on layaway don’t qualify either. Online purchases do count, as long as the order is placed and accepted during the holiday weekend, even if delivery happens afterward.¹¹

1
South Carolina Department of Revenue. Sales and Use Tax Index
2
South Carolina Legislature. South Carolina Code 12-36-2120 – Exemptions from Sales and Use Tax
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South Carolina Department of Revenue. South Carolina Sales and Use Tax Exemptions
4
Town of Fort Mill, SC. Hospitality Tax
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Town of Fort Mill. Accommodation Tax
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South Carolina Department of Revenue. Accommodations
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South Carolina Legislature. South Carolina Code 56-3-627 – Infrastructure Maintenance Fee
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South Carolina Department of Motor Vehicles. Fees
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South Carolina Department of Revenue. SC Revenue Ruling 11-3 – Medicines, Prosthetic Devices, Diabetic Supplies and Other Medical Supplies
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South Carolina Department of Revenue. Remote Sellers
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South Carolina Department of Revenue. Tax Free Weekend