The sales tax rate in Goose Creek, SC is 9% on most retail purchases. That total combines South Carolina’s 6% statewide sales tax with three separate 1% local taxes collected throughout Berkeley County: a Local Option Sales Tax, an Education Capital Improvement Tax, and a Transportation Sales Tax.1South Carolina Department of Revenue. Sales and Use Tax Index All three are collected at the register alongside the state portion, and the 9% figure is confirmed by the Department of Revenue for Berkeley County locations effective July 1, 2025, and after.
Several common purchases are taxed at a lower rate, or not at all. Here’s what actually hits your receipt in Goose Creek.
Groceries Are Taxed at 3%, Not 9%
Unprepared food that qualifies for purchase with USDA food coupons is exempt from the 6% state sales tax. The three Berkeley County local taxes still apply, so groceries in Goose Creek ring up at 3%.2South Carolina Department of Revenue. Chapter 21 – Unprepared Food Exemption
Prepared food does not get the break. Meals from restaurants, delis, food trucks, and similar establishments are taxed at the full 9%. The dividing line is whether the food is meant for immediate consumption. A bag of frozen chicken from the grocery store qualifies for the 3% rate; a rotisserie chicken from the hot food counter does not.
Prescription Drugs and Medical Supplies Are Exempt
Prescription medicine and prosthetic devices sold by prescription are fully exempt from both state and local sales tax. The same exemption covers dental prosthetic devices and certain cancer and arthritis medications. Diabetic supplies bought under a physician’s direction, including insulin, blood sugar testing strips, and glucose meters, are also exempt.3South Carolina Department of Revenue. SC Revenue Ruling 11-3 – Medicines, Prosthetic Devices, Diabetic Supplies and Other Medical Supplies
Durable medical equipment paid for directly by Medicaid or Medicare funds carries a 0% combined rate. Over-the-counter medicine without a prescription is taxed at the standard 9%.
Shoppers 85 and Older Pay 8%
South Carolina law gives shoppers aged 85 and older a 1% reduction on the state portion of sales tax. The state rate drops from 6% to 5%, bringing the combined rate in Goose Creek to 8% on qualifying purchases. The discount applies only to items bought for the individual’s own personal use, not gifts and not business supplies.4South Carolina Department of Revenue. SC Revenue Ruling 08-5 – Purchases by Individuals 85 Years of Age and Older
You have to request the discount at the time of purchase and show proof of age. No paperwork gets filed with the DOR. Retailers are required by law to post a sign at each entrance or register letting customers know the discount exists.5South Carolina Legislature. South Carolina Code 12-36-2646 – Retailers to Post Sign Advising Individuals Eighty-Five Years of Age or Older of One Percent Exclusion From Tax The local 3% portion is not affected.
Vehicles Follow Different Rules
Cars, trucks, motorcycles, and RVs are not charged the standard sales tax. South Carolina instead collects an Infrastructure Maintenance Fee when the vehicle is first titled or registered in the state. The fee is 5% of the purchase price, capped at $500, so even on a $60,000 truck you never pay more than $500.6South Carolina Legislature. South Carolina Code 56-3-627 – Infrastructure Maintenance Fee That cap makes high-value vehicle purchases dramatically cheaper than paying 9% would be.
People moving to South Carolina with a vehicle already titled in another state pay a flat $250 when they register it here for the first time.7South Carolina Department of Motor Vehicles. Fees ATVs, golf carts, dirt bikes, and similar off-road vehicles pay the same 5% fee with the $500 cap.
The August Tax-Free Weekend
South Carolina holds a 72-hour sales tax holiday each August, running from 12:01 a.m. on the first Friday through midnight Sunday. In 2025, those dates were August 1–3.8South Carolina Department of Revenue. Tax Free Weekend
During the holiday, the entire 9% tax disappears on qualifying items, state portion and local portion both. Eligible categories include all clothing and footwear, school supplies, computers with printers and software, and certain bed and bath items like sheets, towels, and pillows. There is no price cap on eligible items.
The exclusion list matters if you’re planning a big trip. Jewelry, furniture, cosmetics, eyewear, and cell phones do not qualify. Computer monitors and keyboards sold separately are taxed, though they’re exempt when bundled in a package with a computer.
Online and Out-of-State Purchases
When you buy something online or from an out-of-state retailer that doesn’t collect South Carolina sales tax, you owe the equivalent amount as use tax. The rate matches what you’d pay at a Goose Creek store: 6% state plus the 3% local, for a total of 9%. Most large online retailers now collect automatically, but smaller sellers and private-party cross-state purchases can slip through.1South Carolina Department of Revenue. Sales and Use Tax Index
Individuals report any unpaid use tax on their South Carolina state income tax return.
When the 9% Rate Could Change
The 9% total is not permanent. Two of Berkeley County’s three local penny taxes have built-in sunset dates. The Education Capital Improvement Tax runs for seven calendar years and expires on December 31, 2029, unless voters approve a renewal.9Berkeley County School District. Penny Project Info The Transportation Sales Tax was reauthorized by voter referendum in 2022, with its specific end date set by the enabling ordinance.10Berkeley County Government. One Cent Sales Tax
If either tax expires without renewal, the combined rate in Goose Creek would drop by 1% for each levy that lapses, bringing the total to 8% or 7%. The Local Option Sales Tax, which funds a property tax credit for Berkeley County property owners, runs on its own cycle.11Berkeley County Government. Computation 2025-2026 County ballot measures directly control how much you pay at the register, so they’re worth watching.